2009 (8) TMI 23

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...., learned Standing Counsel for the Income Tax/appellants. Sri Chetan Joshi, learned counsel for the respondent. JUDGMENT All these 32 appeals, preferred under Section 260-A of the Income Tax Act, 1961 (for short the Act) are directed against the order dated 26-4-2007 passed by the Income Tax Appellate Tribunal (Delhi Bench 'C') (for short ITAT), in Income Tax Appeal Nos. 3039 to 3073/Del/....

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.... that the interest under Section 234B of the Act is not payable on the tax payable by the respondent assessee, particularly after the tax is deducted at source? 5. Relevant facts giving to these appeals are that the assesses are the employees of Western Geco International Ltd., who filed a return of income tax on behalf of the employees for the assessment year 2003-04. In the return, exemption ....

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....ated 21-7-2006 partly allowed the appeals. The Revenue preferred the appeals before the ITAT. The ITAT also did not find favour with the Revenue and dismissed all the appeals by the order dated 26-4-2007, which is impugned in these appeals before this Court. 6. In the course of arguments, Mr. Chetan Joshi, learned counsel appearing for the respondent Western Geco International Ltd., submitted t....

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.... 8. We have perused the aforesaid judgments. The Division Bench of this Court has answered the question of law against the revenue in both the cited cases. We also find that almost identical question of law was framed in Income Tax Appeal No. 56 of 2007, The Commissioner of Income Tax, Dehradun and another Vs. M/s Oil Ltd., C/O M/s Nangia & Co., CA's, 75/1, Rajpur Road, Dehradun. Accordingly, w....