IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Sr. No.211 ITA-177-2019 (O&M) Date of decision: 09.07.2026 The Pr. Commissioner of Income Tax, Patiala ....Appellant Versus M/s Vishwa Calibre Builders Pvt. Ltd. ....Respondent CORAM: HON'BLE MR. JUSTICE DEEPAK SIBAL HON'BLE MS. JUSTICE RUPINDERJIT CHAHAL Present: Mr. Saurabh Kapoor, Sr. Standing counsel with Ms. Muskaan Gupta, Advocate for the appellant. * * * DEEPAK SIBAL, J. (Oral) 1. On account of low tax effect, learned counsel for the appellant- Revenue seeks to withdraw this appeal. 2. Dismissed as withdrawn. (DEEPAK SIBAL) JUDGE (RUPINDERJIT CHAHAL) JUDGE July 09, 2026 Jyoti 1 Whether speaking/reasoned Yes/No Whether reportable Yes/No JYOTI SHARMA 2026.07.09 17:07 I attest to the accuracy and integrity of this document chandigarh