IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Income Tax Appeal No. 195 of 2005 The Commissioner of Income Tax and another …… Appellants. Versus Western Atlas International .………. Respondent. Present: Mr. Arvind Vashistha, Advocate for the appellants. None for the respondent. Date of decision: 06.04.2010 JUDGMENT Coram: Hon’ble J.S. Khehar, C.J. Hon’ble Sudhanshu Dhulia, J. J.S. KHEHAR, C. J. (Oral) Learned counsel for the appellants has very fairly brought to our notice the Judgment rendered by this Court in Commissioner of Income Tax, Meerut versus Tide Water Marine International Incorporation, 2009 (309), ITR- 85, so as to contend, that the questions of law sought to be canvassed on behalf of the appellants through the instant income tax appeal, have already been adjudicated upon by this Court against the appellants. In view of the above, the instant appeal is dismissed, in view of the order passed by this Court in Commissioner of Income Tax, Meerut versus Tide Water Marine International Incorporation, 2009 (309), ITR- 85. (Sudhanshu Dhulia, J.) (J.S. Khehar, C. J.) 06.04.2010 06.04.2010 Amit