Q. Who were the advocates involved in the case Director Of Income Tax vs Western Geco International Ltd?

For the Appearing Parties -------

Q. What are the equivalent citations for Director Of Income Tax vs Western Geco International Ltd ?

The equivalence citation are LQ/UttHC/2008/80 ;

Q. What was the bench assigned for the case Director Of Income Tax vs Western Geco International Ltd?

HONBLE MR. JUSTICE P.C. PANT ; HONBLE MR. JUSTICE DHARAM VEER ;

Director Of Income Tax Vs. Western Geco International Ltd On 10 March, 2008

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Director Of Income Tax v. Western Geco International Ltd

(High Court Of Uttarakhand)

No. | 10-03-2008

(1.) SHRI Arvind Vashisth, learned counsel for the appellants is present. Heard.

(2.) ADMIT the appeal on following question of law:-Whether the Income Tax Appellate Tribunal, has wrongly held that the interest under Section 234b is not payable on the tax payable by the respondent assessee, particularly after the tax is deducted at source

(3.) THIS appeal is filed under Section 260 A of the Income Tax Act, 1961, against the judgment and order dated 26. 04. 2007, passed by Income Tax Appellate Tribunal, New Delhi, in I. T. A. No. 3054/del/2006. Against the same judgment and order a leading Appeal No. 194 of 2007 is also filed in which certified copy of the impugned judgment was annexed. Said appeal is already admitted. A true copy of the impugned judgment is also filed in this appeal, but same is not certified. Since the appeal are connected and certified copy has been filed in one of the appeals, exercising powers under Proviso to Rule 8 of Chapter IX Part II of Rules of Court, 1952 (applicable to this Court), we dispense with the requirement of filing certified copy in this appeal. (Application No. 348 of 2008, stands disposed of).

(4.) THE application No. 347 of 2008, praying for taking the copy of assessment order on record, is allowed.

Advocate List

For the Appearing Parties -------

Bench

HON'BLE MR. JUSTICE P.C. PANT
HON'BLE MR. JUSTICE DHARAM VEER

Eq Citations

LQ/UttHC/2008/80

Head Note

Income Tax — Appeal — Admissibility — Connected appeals — Same judgment and order appealed against — Certified copy of impugned judgment annexed to leading appeal — True copy of impugned judgment filed in present appeal — Appeal against same judgment and order — Supreme Court Rules, 1966 — R. 8 of Ch. IX Part II — Supreme Court Rules, 1966 — R. 8 Proviso to Ch. IX Part II — Income Tax Act, 1961, S. 260-A — Constitution of India, Art. 136