The Income Tax Officer, Special Ward, Dehradun. ……… v. M/S Reading & Bates Exploration Co

IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL Income Tax Appeal No. 536 of 2001 1.The Commissioner of Income Tax, Dehradun. 2.The Income Tax Officer, Special Ward, Dehradun. ………. Appellants Versus M/s Reading & Bates Exploration Co., As agent of Mr. H. Buttner, S.V. Road, Viley Parely, Bombay Mr. S.K. Posti Advocate for appellants.None for the respondent. ………. Respondent Coram: Hon’ble S.H. Kapadia, C.J.Hon’ble M.M. Ghildiyal, J. Date : 03.11.2003 PC:- Affidavit proving service taken on record. The matter is squarely covered by our decision dated 9[th ] October 2003 in Income Tax Act Appeal No. 57 of 2002; The Commissioner ofIncome Tax, Dehradun & another V/s SEDCO Forex InternationalDrilling Co. Ltd. The question referred to us for opinion under section 260A of theIncome Tax Act are as follows:- QUESTIONS: 1.“Whether, the Tribunal was right in holding that “OFFPeriod Salary” was not taxable u/s 9(1)(ii) read with theExplanation as it stood at the relevant time?” Period Salary” was not taxable u/s 9(1)(ii) read with theExplanation as it stood at the relevant time?” 2.“Whether, the Tribunal was right in holding that freefood, beverages and boarding on the rig isnot a perquisite u/s 17(2)(iii)?”\ food, beverages and boarding on the rig isnot a perquisite u/s 17(2)(iii)?”\ 3.“Whether the Tribunal was justified in deleting interest levied on the assessee u/s 234B?” levied on the assessee u/s 234B?” In view of our above judgment, we answer the first question inthe negative that is in favour of the Department & against the assessee and the second question in the affirmative that is in favour of theassessee & against the Department. Appeal disposed of. No order as to costs. (M.M. Ghildiyal, J.) (S.H. Kapadia, C.J. ) Gur