Uttarakhand High Court
Alfa Crew As vs Deputy Director Of Income Tax And Others on 17 November, 2017
Author: Rajiv Sharma
Bench: Rajiv Sharma
WPMS Nos.2227/10, 2231/10, 195/11, 221/11, 222/11, 356/11 and 355 of 2011 Hon'ble Rajiv Sharma, J.
Mr. P.R. Mullick, Advocate, for all the petitioners.
Mr. H.M. Bhatia, Advocate, for the Department.
Since the common questions of law and facts are involved in all the above- numbered petitions, the same have been taken up together and decided by this common judgment.
Learned Counsel for the parties fairly submit that the present lis is squarely covered by the judgment rendered by the Hon'ble Apex Court in the matter of 'Oil & Natural Gas Corpn. Ltd. V. C.I.T. & another' reported in (2015) 7 SCC 649.
It was further argued that the aforesaid judgment was also relied upon by this Court in SPA No.316 of 2012 in the matter of 'Dy. Director of I.T. Int. Taxation, Dehradun & others v. B.J. Services Company Middle East Ltd., Mumbai' and other analogous appeals, which were decided by this Court on 28.5.2013.
Accordingly, the present petitions are allowed in view of the judgment rendered by Hon. Apex Court in the matter of Oil & Natural Gas Corporation (Supra). Orders/ notices, under challenge in these petitions, are quashed and set aside.
Pending application, if any, also stands disposed of.
(Rajiv Sharma, J.) 17.11.2017 Rdang