DIRECTOR OF INCOME TAX INTERNATIONAL TAXATION, DY COMMISSIONER INCOME TAX Vs. WESTERN GECO INTERNATIONAL LTD

JUDGEMENT

(1.) This appeal, preferred under Section 260-A of the Income Tax Act, 1961 (for short the Act) is 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 No. 3056/Del/2006 for A.Y. 2003-2004. ITA Nos. 3039 to 3073/Del/2006 were decided by the ITAT by a common order holding that once the entire income was liable for Tax Deduction at Source (TDS), the assessees were not required to pay advance tax in view of the provisions of Section 209(1)(d) of the Act and that there was no infirmity in the order of the Commissioner of Income Tax (Appeals) (for short CITA) deleting the interest charged under Section 234B of the Act.

(2.) We have heard learned Counsel for the parties and perused the record.

(3.) The only question of law to be answered in this appeal is as under: