2009 (8) TMI 51

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....039 to 3073/Del/2006 whereby the ITAT has dismissed as 35 appeals filed by the revenue against the respondents by a common order. Since the controversy involved in these appeals is the same and between the same parties as well as relating to the same Assessment Year 2003-04 and as the question of law to be answered in all these appeals is the same, therefore, for the sake of convenience, they are being decided by this common judgment. 2. By the order impugned in these appeals, the learned ITAT has upheld the order passed by the Commissioner of Income Tax (Appeals) (for short CITA) observing that there is no infirmity in the order of the CITA deleting the interest charged under Section 234B of the Act. 3. We have heard learned counsel ....

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.... 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 that all these appeals are covered by the Division Bench judgment of this Court dated 20-7-2004 in the case of Commissioner of Income Tax Vs. Halliburton Offshore Services Inc. [2004] 271 ITR 0395]. Learned counsel for the respondent also submitted that the present appeals are squarely covered by the subsequent Division Bench judgment dated 8-8-2008 passed by this Court in Income Tax Appeal No. 56 of 2007, The Commissioner of Income Tax, Dehradun and another Vs. M/s ....