Director Of Income Tax, (International Taxation)–Ii, New Delhi ……… v. M/S Presision Energy Services Limited ………

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 20 of 2013 Income Tax Appeal No. 25 of 2013 Director of Income Tax, (International Taxation)–II, New Delhi ……….. Appellant Versus M/s Presision Energy Services Limited ……….. Respondent Income Tax Appeal No. 26 of 2013 Director of Income Tax, (International Taxation)–II, New Delhi . ..…….. Appellant Versus M/s Siem Offshore AS ……….. Respondent AND Income Tax Appeal No. 27 of 2013 Director of Income Tax, (International Taxation)–II, New Delhi ……….. Appellant Versus M/s Siem Offshore Inc ……….. Respondent Present: Mr. Hari Mohan Bhatia, Advocate for the appellant. Mr. P.R[. Mulick, Advocate for the respondent. ]Coram: Hon’ble Barin Ghosh, C.J.Hon’ble V.K. Bist, J. BARIN GHOSH, C.J. (Oral) The issues raised in these appeals were issues in Income Tax Appeal No. 31 of 2013 and the questions arising out of those issues have been answered in favour of the appellant in Income Tax Appeal No. 31 of 2013 (Director of Income Tax (International Taxation)-II, New Delhi versus M/s Seacor Offshore Dubai LLC), decided on 20[th] March, 2014 and, accordingly, these appeals are also disposed of by answering those issues in favour of the appellant in the present appeals. It shall, however, be open for the assessees to take such recourse to law as is available to them in relation to non-completion of the hearing by the Tribunal and associated matters. (V.K. Bist, J.) (Barin Ghosh, C.J.) 01.04.2014 01.04.2014 P. Singh