IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-3 ITA-171-2016 Date of Decision: 03.02.2026 PR. COMMISSIONER OF INCOME TAX ...Appellant Vs. M/S STEEL STRIPS WHEELS 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) 1. 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