2015 (12) TMI 1790

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....ax<br>SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER For the Appellant : Sh. Kaveesh Syal, CA For the Respondent : Sh. P. Dam Kanunjna, Sr. DR ORDER PER H.S. SIDHU : JM The Assessee has filed the present appeal against the impugned order dated 17/5/2013 passed by the Ld. Commissioner of Income Tax (Appeals)-II, Dehradun on the following grounds:- ....

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.... by both the parties, hence, the same are not repeated here for the sake of convenience. 3. At the time of hearing Shri Kaveesh Syal, CA/ Authorised Representative of the Assessee stated that he is not pressing the Ground No. 1, hence, the ground no. 1 is dismissed, as not pressed. 3.1 With regard to issue involved in Ground No. 2 is concerned, he stated that the said issue has already been ....

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.... as under:- "The facts indicate that the pith and substance of each of the contracts/ agreements is inextricably connected with prospecting, extraction or production of mineral oil. The dominant purpose of each of such agreement is for prospecting, extraction or production of mineral oils though there may be certain ancillary works contemplated there-under. If that be so, we will have no ....