IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH **** 204-4 ITA-428-2018 (O&M) Date of Decision: 26.02.2026 THE PR. COMMISSIONER OF INCOME TAX ...Appellant Versus M/S VARDHMAN TEXTILES LTD. ...Respondent 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, Jr. Standing Counsel 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-517-2008 titled as ‘M/s Vardhman Textiles Ltd. Vs. Commissioner of Income Tax & Anr.’. 2. Pending application(s), if any, also stands disposed of. (JAGMOHAN BANSAL) JUDGE (AMARINDER SINGH GREWAL) JUDGE February 26, 2026 Deepak DPA Whether Speaking/reasoned: Yes/No Whether Reportable: Yes/No DEEPAK BISSYAN 2026.02.27 13:47 I attest to the accuracy and integrity of this document