CHIEF COMMISSIONER OF INCOME TAX LUDHIANA vs. M/S VARDHMAN TEXTILES LIMITED

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ITA/83/2021HC Punjab & HaryanaPHHC01033169202103 February 2026Bench: MR. JUSTICE PARMOD GOYAL,MR. JUSTICE JAGMOHAN BANSAL1 pages
AI SummaryRemanded

What did the High Court hold?

The High Court has not provided a specific decision or reasoning in this excerpt. Instead, it has stated that the order for this appeal (ITA-83-2021) is being passed based on the detailed order of even date in a connected appeal, ITA-34-2016, titled 'Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd.'. Therefore, the findings, reasoning, ratio, and operative directions for this specific appeal are contingent upon the decision in the aforementioned connected case. Any issue expressly left undecided is not recorded here. The judgment only notes that pending applications, if any, have been disposed of.

What were the facts?

The appeal is filed by the Principal Commissioner of Income Tax-I (Revenue) against M/s Vardhman Textiles Ltd. (Assessee). The assessment year(s) are not explicitly stated in this excerpt. The order or action under challenge is not detailed, but it is an appeal against a decision of an ITAT. The amount in dispute is not mentioned. The procedural history indicates that this case is being disposed of based on a detailed order passed in a related case, ITA-34-2016, titled 'Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd.', of even date. Any pending applications have also been disposed of.

What were the issues?

The specific issues before the Tribunal are not detailed in this excerpt. However, the appeal is filed by the Revenue against the Assessee. The contentions of each side are not recorded in this judgment. The judgment refers to a detailed order passed in a connected matter, ITA-34-2016, which would contain the specific questions of law or mixed law and fact, the relevant provisions of the Income Tax Act, and the arguments presented by both the assessee and the revenue, including any authorities, circulars, or precedents relied upon. Without access to that detailed order, the specific issues and arguments cannot be identified.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-9

ITA-83-2021 (O&M) Date of Decision: 03.02.2026

PR. COMMISSIONER OF INCOME TAX-I

...Appellant Vs. M/S VARDHAMAN TEXTILES LTD.

…Respondent

CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE PARMOD GOYAL

Present:- Mr. Ranvijay Singh, Sr. Standing Counsel with Ms. Nikita Garg, Jr. Standing Counsel and Mr. Vidul Kapoor, Jr. Standing Counsel for the appellant-Income Tax

Ms. Radhika Suri, Sr. Advocate with

Ms. Parnika Singla, Advocate and

Mr. Abhinav Narang, Advocate for the respondent-assessee *** JAGMOHAN BANSAL, J. (ORAL)

For orders, see detailed order of even date passed in ITA-34-2016 titled as ‘Pr. Commissioner of Income Tax-1 Vs. M/s Vardhman Acrylics Ltd. 2.

Pending application(s), if any, stands disposed of.

(JAGMOHAN BANSAL)

JUDGE

(PARMOD GOYAL)

JUDGE February 03, 2026 Deepak DPA

Whether Speaking/reasoned Yes/No

Whether Reportable

Yes/No DEEPAK BISSYAN 2026.02.04 12:10 I attest to the accuracy and integrity of this document

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