M/S Saipem (Portugal) Comercio Maritimo Su Lda v. The Assistant Commissioner Of Income Tax, Circle-1, Dehradun

IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 3 of 2009 M/s Saipem (Portugal) Comercio Maritimo SU Lda ……………Appellant. Versus The Assistant Commissioner of Income Tax, Circle-1, Dehradun. …………Respondent. Sri S.K. Posti, Advocate for the appellant. Sri Arvind Vashistha, Advocate for the respondent. Hon’ble Prafulla C. Pant, J.Hon’ble B.S. Verma, J. [Oral- Hon’ble Prafulla C. Pant, J.] This appeal, preferred under Section 260-A of the Income Tax Act, 1961, is directed against the order dated 12[th] September 2008, passed by Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi, whereby said authority has allowed the Income Tax Appeal No. 2456/Del/2007 (Assessment Year 2005-06), filed by the revenue. (2) Heard. (3) The impugned order challenged before us shows that the appeal of the revenue has been allowed following the principle of law laid down by the Division Bench of this Court in Sedco Forex International Inc. Vs. CIT-214 CTR 192 and the one passed in CIT Vs. Halliburton Offshore Services Inc.-213 CTR 547. (4) Having heard learned counsel for the appellant and learned counsel for the respondent and after going through the impugned order, we do not find this case fit for admission as the questions of law raised are already answered by Division Bench of this Court in the aforementioned two cases. (5) Accordingly, the appeal is dismissed summarily. (B.S. Verma, J.) (Prafulla C. Pant, J.)09.02.2009 NS