Uttarakhand High Court
Al Mansoori Specialized Engineer vs Asstt. Director Of Income Tax on 7 July, 2014
Author: Alok Singh
Bench: Alok Singh
IN THE HIGH COURT OF UTTARAKHAND
AT NAINITAL
Writ Petition No. 2486 (MS) of 2011
Al Mansoori Specialized Engineer. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
with
Writ Petition No. 2487 (MS) of 2011
Technip Offshore Contracting BV. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
with
Writ Petition No. 2488 (MS) of 2011
B.J. Services Company Middle East Ltd. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
with
Writ Petition No. 2489 (MS) of 2011
Halliburton Offshore Services Inc. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
with
Writ Petition No. 2490 (MS) of 2011
Precision Energy Service Ltd. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
2
with
Writ Petition No. 2491 (MS) of 2011
Weatherford Oil Tools M.E. Limited. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
with
Writ Petition No. 2492 (MS) of 2011
MI Overseas ltd. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
with
Writ Petition No. 2493 (MS) of 2011
Subsea 7 Singapore PTE. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
with
Writ Petition No. 2494 (MS) of 2011
Gulf Helicopters. .........Petitioner.
Versus
Asstt. Director of Income Tax
and another. ........Respondents.
Present:
Mr. P.R. Mullick, Advocate for the petitioners.
Mr. H.M. Bhatia, Advocate for respondents.
Hon'ble Alok Singh, J (Oral).
Learned counsel for the parties fairly submitted that all the above noted petitions are squarely covered by the judgment dated 20.08.2011 passed by learned Single Judge in WPMS No. 2197 of 2010 (B.J. Services Company Middle East Ltd. Vs. Deputy Director of Income Tax, International Taxation, 3 Dehradun) and other connected writ petitions; special appeals filed against the judgment of Single Judge were dismissed by Division Bench of this Court on 28.05.2013.
Mr. H.M. Bhatia, Advocate appearing for respondents / revenue, submits that Department has preferred Special Leave Petition against the judgment dated 28.05.2013 passed by Division Bench as well as against the judgment dated 20.08.2011 passed by learned Single Judge before the Hon'ble Apex Court. He, however, fairly submits that till day both the judgments are standing good.
In view of the fact that judgments passed by learned Single Judge of this Court and of Division Bench of this Court, have not been set aside, therefore, all the above petitions stand disposed of in terms of judgment dated 20.08.2011 passed by learned Single Judge in WPMS No. 2197 of 2010 ( B.J. Services Company Middle East Ltd. Vs. Deputy Director of Income Tax, International Taxation, Dehradun) and other connected writ petitions.
Let copy of this judgment be placed in all the connected writ petitions.
(Alok Singh, J.) 07.07.2014 SKS 4