THE COMMISSIONER OF INCOME TAX vs. O.N.G.C.

ITA/52/1999HC UttarakhandUKHC01004865200401 December 2005Bench: HON'BLE MR. JUSTICE P. C. VERMA1 pages

AI SummaryAllowed

What did the High Court hold?

The High Court held that the substantial question of law arising for consideration in this appeal is identical to that in Income Tax Appeal No. 239 of 2001. The Court found that this question should be answered in favour of the Revenue. Consequently, the appeal filed by the Revenue was allowed. The specific reasoning behind this decision, the principle that could be cited from this judgment (the ratio decidendi), and any operative directions such as remand or deletion are not detailed in this excerpt. No issue was expressly left undecided.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax and the Deputy Commissioner of Income Tax against M/s O.N.G.C. acting as an agent for M/s Foramer France. The assessment year(s) are not explicitly stated in this excerpt. The appeal challenges a prior order or action, the specifics of which are not detailed here. The procedural history indicates that this appeal is identical in facts and circumstances to Income Tax Appeal No. 239 of 2001, which is being decided concurrently. The amount in dispute is not mentioned. The judgment is reserved and dated December 15, 2005.

What were the issues?

The substantial question of law that arises for consideration in this appeal is identical to that in Income Tax Appeal No. 239 of 2001. The judgment does not explicitly frame this as a numbered question. The core issue revolves around a matter of law or mixed law and fact, concerning provisions of the Income Tax Act that are not specified in this excerpt. The assessee's contentions are not recorded. The revenue's contention, as indicated by the outcome, is that the substantial question should be answered in their favour. No specific authorities, circulars, or precedents are mentioned as being relied upon by either party in this excerpt.

AI-generated summary — verify with the full judgment below

RESERVED JUDGMENT

COURT NO.2

IN THE HIGH COURT OF UTTARANCHAL AT NAINITAL

INCOME TAX APPEAL NO.206 OF 2001 (Old No.52 of 1999)

The Commissioner of Income Tax, Meerut 2. The Deputy Commissioner of Income Tax,

Special Range-1, Dehradun …..……. Appellants

Versus

M/s O.N.G.C. as agent of M/s Foramer France, Dehradun ……… Respondent

Sri S.K. Posti, learned counsel for the appellants Sri Muralidharan assisted by Sri J.P. Joshi, learned counsel for the respondent

Dated: December 15, 2005

Coram: Hon’ble P.C. Verma, J.

Hon’ble J.C.S. Rawat, J.

The facts and circumstances of the case are identical to the facts in Income Tax Appeal No.239 of 2001, Commissioner of Income Tax and another Vs. M/s ONGC as agent of M/s Foramer France, Dehradun, which is being decided today. The substantial question which arises for our consideration has been answered in favour of the Revenue.

Accordingly, the appeal is allowed. The question is answered in favour of the Revenue.

(J.C.S. Rawat, J.) (P.C. Verma, J.) Rajeev Dang

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