9911796707
TMI Blog2009 (9) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 26-4-2007 passed by the Income Tax Appellate Tribunal (Delhi Bench 'C') (for short ITAT), in Income Tax Appeal No. 3056/Del/2006 for A.Y. 2003-2004. ITA Nos. 3039 to 3073/Del/2006 were decided by the ITAT by a common order holding that once the entire income was liable for Tax Deduction at Source (TDS), the assessees were not required to pay advance tax in view of the provisions of section 209(1)(d) of the Act and that there was no infirmity in the order of the Commissioner of Income Tax (Appeals) (for short CITA) deleting the interest charged under Section 234B of the Act. 2. We have heard learned counsel for the parties and perused the record. 3. The only question of law to be answered in this appeal is as under:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te the interest charged. Aggrieved, the Revenue preferred the appeals before the ITAT. The ITAT also did not find favour with the Revenue and dismissed all the appeals including the ITA No. 3056/Del/2006 by the order dated 26-4-2007, which is impugned in the present appeal. 5. In the course of arguments, Mr. Chetan Joshi, learned counsel appearing for the respondent Western Geco International Ltd., submitted that the present appeal is 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 respondent also submitted that the present appeal is squarely covered by the subsequent Division Bench judgmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the present appeal 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. Hence the present appeal preferred by the revenue is also liable to be dismissed on merits in terms of the said order. 8. The appeal preferred by revenue/appellants is dismissed on merits in terms of the judgment 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. Costs easy. - - TaxTMI - TMITa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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