Ongc Videsh Ltd. v. Ito, International Taxation

$-23-27 01- * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITANos.343/2013, 352/2013, 362/2013, 360/2013 & 361/2013 ONGC VIDESH LTD.

Appellant Through: Mr. Prakash Kumar, Advocate.

versus ITO, INTERNATIONAL TAXATION Respondent Through: Mr. Rohit Madan, Sr. Standing Counsel with Mr. Ruchir Bhatia, Jr. Standing Counsel and Mr. Akash Vajpai, Advocate.

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CORAM:

HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE R.K.GAUBA

ORDER

% 23.03.2015 In these cases, the assessee is aggrieved by a common order of the Income Tax Appellate Tribunal (ITAT) dated 16.11.2012. It is pointed out that the assessee has filed applications under Section 254

(2) for rectification on the ground that certain contentions made by it were not dealt with in the impugned order. In similar circumstances, this Court had been adopting a consistent approach that the issues sought to be urged as questions of law would be taken up in appropriate proceedings after the decision of the ITAT. In these circumstances, the appeals are accordingly dismissed as withdrawn granting liberty to the appellant to urge any question including those raised in the present cases in the light of the final By:AMULYA

0(^- order to be made by the ITAT in their applications under Section 254(2). The ITAT shall endeavour to complete its proceedings in those applications and render final order at its earliest convenience and preferably within four months from today. The appeals are dismissed as withdrawn but in the above terms. S. RAVINDRA BHAT J -" R.K.d 'AUBA, j MARCH 23, 2015 /vikas/