DIRECTOR OF INCOME TAX, INTERNATIONAL TAXATION AND DY. COMMISSIONER INCOME TAX Vs. WESTERN GECO INTERNATIONAL LTD., AS AN AGENT OF MR. CARTEZA LEVI

JUDGEMENT

(1.) ALL these 32 appeals, preferred under Section 260A of the Income Tax Act, 1961 (for short the Act) are 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 Nos. 3039 to 3073/Del/2006. 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.) THE only question of law to be answered in these appeals is as under: