IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 202-4 ITA-216-2016 Date of Decision: 24.02.2026 PR. COMMISSIONER OF INCOME TAX ...Appellant Versus M/S VARDHAMAN ACRYLIC LIMITED ...Respondents CORAM:- HON'BLE MR. JUSTICE JAGMOHAN BANSAL HON'BLE MR. JUSTICE AMARINDER SINGH GREWAL Present:- Mr. Ranvijay Singh, Sr. Standing Counsel with Ms. Nikita Garg, Jr. Standing Counsel and Mr. Vidhul Kapoor, Advocate for the appellant-Income Tax Ms. Radhika Suri, Sr. Advocate with Mr. Abhinav Narang, Advocate and Ms. Parnika Singla, Advocate for respondent-assessee *** JAGMOHAN BANSAL, J. (ORAL) 1. For orders, see detailed order of even date passed in ITA-107-2016 titled as ‘Pr. Commissioner of Income Tax Vs. M/s Vardhaman Acrylic Limited’. 2. Pending application(s), if any, also stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE February 24, 2026 Deepak DPA Whether Speaking/reasoned: Yes/No Whether Reportable: Yes/No DEEPAK BISSYAN 2026.02.25 09:58 I attest to the accuracy and integrity of this document