Authority: High Court of Punjab and Haryana at Chandigarh

Order Date: 09 July 2026

Case Overview

  • Parties: Principal Commissioner of Income Tax, Patiala (Appellant) vs. M/s Vishwa Calibre Builders Pvt. Ltd. (Respondent).
  • Nature of Proceeding: Appeal under ITA-177-2019 (O&M) concerning a tax assessment.
  • Bench: Hon'ble Mr. Justice Deepak Sibal and Hon'ble Ms. Justice Rupinderjit Chahal.
  • Counsel: Mr. Saurabh Kapoor (Senior Standing Counsel) and Ms. Muskaan Gupta (Advocate for the appellant).
  • Key Issue: The appellant (Revenue) argued that the tax effect of the dispute was low and therefore sought to withdraw the appeal.

Final Outcome

  • The court accepted the withdrawal request and dismissed the appeal as withdrawn, ending the litigation without a substantive judgment on the tax matters.

Topics: Tax Litigation, Court Decision