CIT vs. Halliburton Offshore Services Inc. (2004) and CIT v. Reading and Bates Exploration Co.

278 ITR 47Reported decision#8545 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Sections most often in play

Section 139(1)Section 153ASection 245C(1)Section 245D(2C)Section 245D(2D)Section 245D(4)Section 245D(6B)Section 245H(1A)

Issues it is cited on

commissioner (appeals)salarynfactotal incomeinterest

Judgments citing CIT vs. Halliburton Offshore Services Inc. (2004) and CIT v. Reading and Bates Exploration Co.

VINOD RAMCHANDRA JADHAV,PUNE vs. DCIT, CC-2(1), PUNE, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 2144/PUN/2024[AY 2010-11]Status: DisposedITAT Pune21 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

…Officer, had the search not taken place then his earning from the foreign country would not have been detected. The assessee income is debatable one in view of the decision of Hon’ble Uttaranchal High Court in CIT vs Reading and Baten Exploration reported in 278 ITR 47. Rejecting the various explanations given by the assessee, the Assessing Officer levied penalty of Rs.12,27,93,180/- u/s 271(1)(c) of the Act by recording as under: “17. In the order of the honourable Settlement commission u/245 after going through the whole gamut of case proceedings directed Pr CIT and AO to initiate penalty and prosecution as pe…

DCIT, CC-2(1), PUNE, PUNE vs. VINOD RAMCHANDRA JADHAV, PUNE

In the result, the appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed

ITA 1307/PUN/2024[2010-11]Status: DisposedITAT Pune21 Apr 2025AY 2010-11

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2010-11 Dcit, Vinod Ramchandra Jadhav Central Circle 2(1), Vs. Plot No.42-44, Green Park Society, Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessment Year : 2010-11 Vinod Ramchandra Jadhav Dcit, Plot No.42-44, Green Park Society, Vs. Central Circle 2(1), Pune Viman Nagar, Pune – 411014 Pan: Aanpj0592P (Appellant) (Respondent) Assessee By : Shri Kishor B Phadke Department By : Shri Ajay Kumar Keshari – Cit & Shri Arvind Desai, Addl Cit-Dr Date Of Hearing : 23-01-2025 Date Of Pronouncement : 21-04-2025 O R D E R

For Appellant: Shri Kishor B PhadkeFor Respondent: Shri Ajay Kumar Keshari – CIT and Shri Arvind Desai, Addl CIT-DR
Section 132Section 139(1)Section 153ASection 245C(1)Section 245DSection 245D(4)Section 245HSection 271(1)(c)

…Officer, had the search not taken place then his earning from the foreign country would not have been detected. The assessee income is debatable one in view of the decision of Hon’ble Uttaranchal High Court in CIT vs Reading and Baten Exploration reported in 278 ITR 47. Rejecting the various explanations given by the assessee, the Assessing Officer levied penalty of Rs.12,27,93,180/- u/s 271(1)(c) of the Act by recording as under: “17. In the order of the honourable Settlement commission u/245 after going through the whole gamut of case proceedings directed Pr CIT and AO to initiate penalty and prosecution as pe…

MUTHUSAMY VIKNESH KUMAR,NAMAKKAL vs. ITO, WARD-1, NAMAKKAL, NAMAKKAL

In the result, appeal filed by the assessee is allowed for

ITA 1226/CHNY/2023[2010-11]Status: DisposedITAT Chennai23 Jan 2024AY 2010-11

Bench: Mr.Justice (Retd.) C.V. Bhadang & Shri Manjunatha.Gआयकरअपीलसं./I.T.A.No.1226/Chny/2023 ("नधा"रणवष" / Assessment Year: 2010-11) Mr. Muthusamy Viknesh Kumar Vs Income Tax Officer, 5/242-A,Teachers Colony, Ward-1, Namakkal-637 001. Namakkal. Pan: Agnpv 1117G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P.Sajit Kumar, JCITFor Respondent: 23.01.2024
Section 147Section 148Section 234

…dered, alternately, as contended by the Grounds of Appeal, before Commissioner (Appeals). 9. Charging interest under section 234 is mandatory only on tax on income returned and not on tax on unanticipated additions made on assessment is not correct as held in 278 ITR 47 or 198 CTR 670 Uttaranchal High Court - (CIT & Anr. Vs. Reading & Bates Exploration Co.), 299 ITR 286 or 110 ITD 24 or 111 TTJ 55 Mum AT- (Datamatics Ltd. vs. ACIT) and 187 DTR 49 or 77 ITR 91 or 203 TTJ 925 Ranchi AT - (Bajrang Lal Naredi vs. ITO). Probable view that such charging is mandatory is not proper, as if so, these decisions would not ha…

M/S SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal are allowed

ITA 6385/DEL/2015[2012-13]Status: DisposedITAT Delhi01 Jul 2019AY 2012-13

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

M/S SUMITOMO CORPORATION,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

Appeal are allowed

ITA 6384/DEL/2015[2011-12]Status: DisposedITAT Delhi01 Jul 2019AY 2011-12

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

SUMITOMO CORPORATION,NEW DELHI vs. DCIT, NEW DELHI

Appeal are allowed

ITA 1114/DEL/2015[2010-11]Status: DisposedITAT Delhi01 Jul 2019AY 2010-11

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3714/DEL/2014[2004-05]Status: DisposedITAT Delhi01 Jul 2019AY 2004-05

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3713/DEL/2014[2003-04]Status: DisposedITAT Delhi01 Jul 2019AY 2003-04

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3696/DEL/2014[2002-03]Status: DisposedITAT Delhi01 Jul 2019AY 2002-03

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

DDIT, NEW DELHI vs. M/S. SUMITOMO CORPORATION, NEW DELHI

Appeal are allowed

ITA 3695/DEL/2014[2001-02]Status: DisposedITAT Delhi01 Jul 2019AY 2001-02

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

SUMITOMO CORPORATION,DELHI vs. DDIT, NEW DELHI

Appeal are allowed

ITA 3677/DEL/2014[2003-04]Status: DisposedITAT Delhi01 Jul 2019AY 2003-04

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

SUMITOMO CORPORATION,DELHI vs. DDIT, NEW DELHI

Appeal are allowed

ITA 3676/DEL/2014[2002-03]Status: DisposedITAT Delhi01 Jul 2019AY 2002-03

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…

SUMITOMO CORPORATION,NEW DELHI vs. DDIT, NEW DELHI

Appeal are allowed

ITA 3675/DEL/2014[2001-02]Status: DisposedITAT Delhi01 Jul 2019AY 2001-02

Bench: Shri G. D. Agrawal & Ms Suchitra Kamble

Section 234B

…the liability to pay advance tax did not arise where the income was subject to deduction of tax at source. • The Hon’ble Uttarnchal High Court in cases of CIT vs. Halliburton Offshore Services Inc. (2004) and CIT vs. Reading and Bates Exploration Co. (2005) (278 ITR 47) has held that where the employer-company has not deducted taxes at source according to the law prevailing the assessee employee should not be faulted for such default by levy of interest. The principles laid down by the Hon’ble Supreme Court and the various High Courts including jurisdictional High Court, rendered in the context of the Act, cont…