COM. INCOME TAX vs. READING and BATES.

ITA/56/2002HC UttarakhandUKHC01006258200314 October 2003Author: OTHER4 pages

AI SummaryPartly Allowed

What did the High Court hold?

The High Court answered the first question in favour of the department and against the assessee, based on its prior judgment in CIT Vs Sedco Forex International Drilling Inc. The reasoning for this decision is not elaborated upon in the provided text, but it implies that the facts or legal principles in that case were applicable. Conversely, the High Court answered the second question in favour of the assessee and against the department. The specific reasoning or the ratio decidendi for this second decision is also not detailed. The appeals were disposed of based on these answers. No issues were expressly left undecided.

What were the facts?

These are a batch of appeals filed by the Commissioner of Income-tax, Dehradun, against the assessee, Reading & Bates Exploration Co., acting as agent for various individuals (Mr. J. Dejean, Mr. K. Millions, Mr. R.J. Temple, Mr. B. Mepherson, Mr. S. Shakanum, Mr. Taggarta, Mr. M.D. Fertita, Mr. Watchel D.T., Mr. P. Doherty, Mr. M.J. Schmidi, Mr. D.R. Dason, and Mr. J.D. Hunter). The appeals challenge orders passed by the Income Tax Appellate Tribunal (presumably, though not explicitly stated, as the High Court is hearing appeals from it). The specific assessment years are not mentioned in the provided text. An affidavit of service was filed, and the respondents were served but did not appear. The High Court referred to its judgment in I.T.A. No. 57 of 2002 in the case of CIT Vs Sedco Forex International Drilling Inc.

What were the issues?

The High Court had to decide two questions. The first question, which was answered in favour of the department and against the assessee, concerned an issue decided in CIT Vs Sedco Forex International Drilling Inc. The second question was answered in favour of the assessee and against the department. The specific legal provisions or the exact nature of these questions are not detailed in the provided text. The revenue (appellants) argued for one outcome on the first question, and the assessee (respondent) argued for the opposite outcome on the second question. No specific authorities, circulars, or precedents were named in relation to these questions within the provided excerpt, other than the reference to the prior High Court judgment.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL

I.T.A. No. 525 of 2001

as agent of Mr. J. Dejean,

I.T.A. No. 535 of 2001

as agent of Mr. K. Millions,

I.T.A. No. 56 of 2002

as agent of Mr. R.J. Temple,

I.T.A. No. 59 of 2002

as agent of Mr. B. Mepherson,

I.T.A. No. 61 of 2002

as agent of Mr. S. Shakanum,

I.T.A. No. 23 of 2003

as agent of Mr. Taggarta,

I.T.A. No. 28 of 2003

as agent of Mr. M.D. Fertita,

I.T.A. No. 32 of 2003

as agent of Mr. Watchel D.T.,

I.T.A. No. 43 of 2003

as agent of Mr. P. Doherty,

I.T.A. No. 44 of 2003

as agent of Mr. M.J. Schmidi,

I.T.A. No. 49 of 2003

as agent of Mr. D.R. Dason,

I.T.A. No. 50 of 2003

as agent of Mr. J.D. Hunter,

Mr. S.K. Posti, Counsel for the appellants. None appeared for the respondents.

Coram: Hon. S.H. Kapadia, C.J.,

Hon. M.M. Ghildiyal, J.

Dated: 14.10.2003

PC:

Affidavit of service is filed today. Taken on record. Respondent is not present though served.

In view of our judgment in I.T.A. No. 57 of 2002 in the case of CIT Vs Sedco Forex International Drilling Inc., we answer question No.1 in favour of the department and against the assessee.

In view of above judgment we answer question No. 2 in favour of the assessee and against the department. Appeal disposed of.

(M.M. Ghildiyal, J.) (S.H. Kapadia, C.J.) HN

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