TMI Blog2009 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under Section 260-A of the Income Tax Act, 1961 (for short the Act) are directed against the order dated 26-4-2007 passed by the Income Tax Appellate Tribunal (Delhi Bench 'C') (for short ITAT), in Income Tax Appeal Nos. 3039 to 3073/Del/2006 whereby the ITAT has dismissed as 35 appeals filed by the revenue against the respondents by a common order. Since the controversy involved in these appeals is the same and between the same parties as well as relating to the same Assessment Year 2003-04 and as the question of law to be answered in all these appeals is the same, therefore, for the sake of convenience, they are being decided by this common judgment. 2. By the order impugned in these appeals, the learned ITAT has upheld the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment Order. Aggrieved by the order of the A.O. assessees filed appeals before the CITA. The CITA vide its order dated 21-7-2006 partly allowed the appeals. The Revenue preferred the appeals before the ITAT. The ITAT also did not find favour with the Revenue and dismissed all the appeals by the order dated 26-4-2007, which is impugned in these appeals before this Court. 6. In the course of arguments, Mr. Chetan Joshi, learned counsel appearing for the respondent Western Geco International Ltd., submitted that all these appeals are covered by the Division Bench judgment of this Court dated 20-7-2004 in the case of Commissioner of Income Tax Vs. Halliburton Offshore Services Inc. [2004] 271 ITR 0395]. Learned counsel for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same findings in the appeals at hand. Accordingly, we are of the view that the controversy involved in these two appeals stood resolved by the order dated 8-8-2008 passed by the Division Bench of this Court in Income Tax Appeal No. 56 of 2007, The Commissioner of Income Tax, Dehradun and another Vs. M/s Oil Ltd., C/O M/s Nangia Co., CA's, 75/1, Rajpur Road, Dehradun. We, accordingly, hold that the ITAT has rightly held that the interest under Section 234B of the Act is not payable on the tax payable by the respondent assessee, particularly after the tax is deducted at source. The question of law is answered against the revenue. Hence both the appeals preferred by the revenue are liable to be dismissed on merits in terms of the said orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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