IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH ITA-432-2019 (O&M) Date of Decision: 10.12.2019 Pr. Commissioner of Income Tax-1, Ludhiana Appellant v/s M/s Vardhman Special Steels Ltd., Ludhiana Respondent CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIVEK PURI Present :- Mr. Rajesh Katoch, Sr. Standing Counsel with Ms. Pridhi Jaswinder Sandhu, Jr. Standing Counsel for appellant. AJAY TEWARI, J. (ORAL) 1. Learned counsel for appellant very fairly states that facts of present case are covered by decision of this Hon'ble High Court passed in ITA No. 354 of 2018 titled as Principal Commissioner of Income-Tax-I, Ludhiana versus M/s Trident Limited, Ludhiana. 2. In view of circumstances, appeal stands dismissed in terms of ITA No. 354 of 2018. 3. Since main case has been dismissed, pending C.M. Application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (VIVEK PURI) 10.12.2019 JUDGE Janki Whether speaking/reasoned : Yes/No Whether reportable : Yes/No 1 of 1 Pr. Commissioner of Income-tax-1, Ludhiana v. Vardhman Special Steels Ltd