Ita/16/2013 Of Director Of Income Tax International Taxation v. Barin Ghosh, C. J. (Oral

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 16 of 2013 Director of Income Tax (International Taxation)-II, New Delhi ……….Appellant Versus M/s Transocean Offshore International Ventures Limited as Agent of Mr. Nielsen Egon .…Respondent Mr. H.M. Bhatia, Advocate for the appellant. Mr. S.K. Posti, Advocate for the respondent. Coram : Hon’ble Barin Ghosh, C. J.Hon’ble Servesh Kumar Gupta, J. Barin Ghosh, C. J. (Oral) There has been three days’ delay in preferring the Appeal. Accordingly, an Application (CLMA No. 7858 of 2013) for condonation of delay has been filed. Learned counsel for the respondent is not objecting the Application for condonation of delay being allowed. We have also independently considered the averments made in the Application for condonation of delay and being satisfied with the reasons furnished therein, allow the same. 2. Learned counsel appearing on behalf of the appellant has submitted that the issues raised in the present Appeal were also issues in several Appeals dealt with by this Court by a consolidated judgment rendered in connection with Income Tax Appeal No. 10 of 2010 and other connected Appeals on 30[th] July, 2012, and by the said judgment, the Court has answered those issues against the appellant. 3. We, accordingly, close the matter on the basis of the ratio of the judgment dated 30[th] July, 2012 rendered in the aforementioned Income Tax Appeal No. 10 of 2010 and other connected Appeals and, thus, answer the issues and the questions against the appellant. The Appeal is, accordingly, disposed of. (Servesh Kumar Gupta, J.) (Barin Ghosh, C.J.) 02.09.2013 02.09.2013 Rathour