IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 201 ITA-358-2014 (O&M) Date of Decision: 12.02.2026 COMMISSIONER OF INCOME TAX ...Appellant Versus M/S STEEL STRIPS WHEELS LTD ...Respondent CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. YASHVIR SINGH RATHOR Present:- Mr. Ranvijay Singh, Sr. Standing Counsel with Ms. Nikita Garg, Jr. Standing Counsel for the appellant Mr. Akshay Bhan, Sr. Advocate with Mr. Shantanu Bansal, Advocate for the respondent-assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. For orders, see detailed order of even date passed in ITA- 252-2010 titled as ‘Commissioner of Income Tax-I Vs. M/s Bhushan Power and Steel Ltd.’. 2. Pending application(s), if any, also stands disposed of. (JAGMOHAN BANSAL) JUDGE (YASHVIR SINGH RATHOR) JUDGE February 12, 2026 Deepak DPA Whether Speaking/reasoned: Yes/No Whether Reportable: Yes/No DEEPAK BISSYAN 2026.02.13 14:36 I attest to the accuracy and integrity of this document