Delhi High Court - Orders
Hkac Leasing Igo No 7 Limited vs Assistant Commissioner Of Income-Tax ... on 23 August, 2022
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva, Tushar Rao Gedela
$~2, 3, 50 to 157, 159 to 162, 165 to 175, 177 to 179, 181 to 185 & 192
* IN THE HIGH COURT OF DELHI AT NEW DELHI
2
+ W.P.(C) 8618/2022 and CM No.25920/2022
HKAC LEASING IGO NO 7 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE 2 1 1 INTERNATIONAL TAXATION & ANR.
..... Respondents
3
+ W.P.(C) 10839/2022 and CM No.31513/2022
INTERGLOBE AVIATION LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CIRCLE 10 (1) DELHI ..... Respondent
Through:
50
+ W.P.(C) 1127/2022 and CM No.3270/2022
CRESCENT LEASING 5 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ..... Respondents
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 1
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
51
+ W.P.(C) 1128/2022 and CM No.3272/2022
CRESCENT LEASING 6 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 1 (2),(1), INTERNATIONAL TAXATION,
NEW DELI AND ANR. ..... Respondents
Through:
52
+ W.P.(C) 1129/2022 and CM 3274/2022
ALLAVIATION LEASING IGO (NO 3) LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
& ANR. ..... Respondents
Through:
53
+ W.P.(C) 1130/2022 and CM 3276/2022
AVOLON AEROSPACE AOE 4 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ..... Respondents
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 2
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
54
+ W.P.(C) 1131/2022 and CM No.3278/2022
AVOLON AEROSPACE AOE 15 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
& ANR. ..... Respondents
Through:
55
+ W.P.(C) 1541/2022 and CM 4426/2022
GY AVIATION LEASE 1201 CO LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondent
Through:
56
+ W.P.(C) 1573/2022 and CM 4486/2022
GAL MSN 4535 AND 4954 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE
1(3)(1), INTERNATIONAL TAXATION, NEW DELHI AND ORS
..... Respondent
Through:
57
+ W.P.(C) 1576/2022 and CM No.4491/2022
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 3
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
GY AVIATION LEASE 1301 CO LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)
(1), INTERNATIONAL TAXATION, NEW DELHI AND ORS
..... Respondent
Through:
58
+ W.P.(C) 1595/2022 and CM 4557/2022
DUNLEWY AVIATION LEASING 1 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)
(2), INTERNATIONAL TAXATION, NEW DELHI AND ANR
..... Respondent
Through:
59
+ W.P.(C) 1596/2022 and CM 4559/2022
DUNLEWY AVIATION LEASING 2 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
..... Respondent
Through:
60
+ W.P.(C) 1598/2022 and CM 4565/2022
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 4
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
GY AVIATION LEASE 101 CO LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE1(3)(1), INTERNATIONAL TAXATION, NEW DELHI
AND ANR
..... Respondent
Through:
61
+ W.P.(C) 2134/2022 and CM 6145/2022
CRESCENT LEASING 9 LIMITED ..... Petitioner
Through:
versus
INCOME TAX OFFICER WARD INTERNATIONAL TAXATION
1 (1)( 2),NEW DELHI AND ORS. ..... Respondents
Through:
62
+ W.P.(C) 2143/2022 and CM 6159/2022
CRESCENT LEASING 1 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (2) (1) INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
63
+ W.P.(C) 2149/2022 and CM 6168/2022
CRESCENT LEASING 3 LIMITED ..... Petitioner
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 5
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (2) (1) INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
64
+ W.P.(C) 2170/2022 and CM 6198/2022
CELESTIAL AVIATION TRADING 9 LIMITED ..... Petitioner
Through:
versus
INCOME TAX OFFICER WARD INTERNATIONAL
TAXATION 1(1)(2) & ORS. ..... Respondents
Through:
65
+ W.P.(C) 2211/2022 and CM No.6378/2022
ALLCO LEASING IGO( NO 2) LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (1) (1), INTERNATIONAL TAXATION,
NEW DELHI AND ANR. ..... Respondents
Through:
66
+ W.P.(C) 2263/2022 and CM No.6514/2022
ALLAVIATION LEASING IGO NO (4 ) LIMITED ..... Petitioner
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 6
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (1) (1), INTERNATIONAL TAXATION
& ANR. ..... Respondents
Through:
67
+ W.P.(C) 2264/2022 and CM No.6516/2022
ALLAVIATION LEASING IGO NO(5) LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 1(1) ( 1 ), INTERNATIONAL TAXATION
& ANR. ..... Respondents
Through:
68
+ W.P.(C) 2283/2022 and CM No. 6567/2022
AVOLON AEROSPACE (IRELAND) AOE 52 LIMITED.. Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE 1(1) (1) INTERNATIONAL TAXATION
& ORS. ..... Respondents
Through:
69
+ W.P.(C) 2301/2022 and CM No.6618/2022
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 7
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
AVOLON AEROSPACE AOE 33 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (1)(1) INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
70
+ W.P.(C) 2308/2022 and CM 6645/2022
ALLCO LEASING IGO NO 1 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
71
+ W.P.(C) 2313/2022 and CM No.6666/2022
AVOLON AEROSPACE AOE 17 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)
(1)INTERNATIONAL TAXATION & ANR.
..... Respondent
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 8
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Through:
72
+ W.P.(C) 2317/2022 and CM No.6676/2022
AVOLON AEROSPACE IRELAND AOE 50 LIMITED... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1
(1)(1) INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
73
+ W.P.(C) 2318/2022 and CM No.6678/2022
AVOLON AEROSPACE IRELAND AOE 51 LIMITED ... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1) INTERNATIONAL TAXATION
& ORS. .... Respondents
Through:
74
+ W.P.(C) 2638/2022 and CM No.7580/2022
AVOLON AEROSPACE AOE 32 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
1(1)(1), INTERNATIONAL TAXATION & ANR.
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 9
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
..... Respondent
Through:
75
+ W.P.(C) 2897/2022 and CM No.8406/2022
AERGEN AIRCRAFT ELEVEN LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 1 (1) (1), INTERNATIONAL TAXATION,
NEW DELHI AND ORS. ..... Respondents
Through:
76
+ W.P.(C) 3571/2022 and CM No.10545/2022
APTREE AVIATION TRADING 2 CO. LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
77
+ W.P.(C) 3885/2022 and CM No.11549/2022
ALAFCO IRISH AIRCRAFT LEASING TWO LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 10
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
CIRCLE 1 (1) (1) INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
78
+ W.P.(C) 3886/2022 and CM No.11552/2022
ACG AIRCRAFT LEASING IRELAND LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
79
+ W.P.(C) 4022/2022 and CM No.12031/2022
ACCIPITER INVESTMENTS AIRCRAFT 2 LIMITED .... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (1)(1) INTERNATIONAL TAXATION
& ORS. ..... Respondents
Through:
80
+ W.P.(C) 4052/2022 and CM No.12077/2022
ORIX AVIATION SYSTEMS LIMITED ..... Petitioner
Through:
versus
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 11
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2 2 2 INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
81
+ W.P.(C) 4393/2022 and CM No.13089/2022 and 13090/2022
SMBC AVIATION CAPITAL IRELAND LEASING 3 LTD.
(FORMERLY KNOWN AS RBS AEROSPACE
IRELAND LEASING 3 LIMITED) ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 3(1) (2), INTERNATIONAL TAXATION,
NEW DELHI AND ANR. ..... Respondents
Through:
82
+ W.P.(C) 4394/2022 and CM No.13092/2022
AVOLON AEROSPACE LEASING LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ..... Respondents
Through:
83
+ W.P.(C) 4492/2022 and CM No.13378/2022
HKAC LEASING IGO NO 6 LIMITED ..... Petitioner
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 12
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
versus
ASSISTANT COMMISSIONER OF INCOME TAX
& ANR. ..... Respondents
Through:
84
+ W.P.(C) 4493/2022 and CM Nos.13381/2022 and 13382/2022
SMBC AVIATION CAPITAL LTD (FORMERLY
KNOWN AS RBS AEROSPACE LIMITED) ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ANR. ..... Respondents
Through:
85
+ W.P.(C) 4494/2022 and CM No.13386/2022
AVOLON AEROSPACE IRELAND AOE 53 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME
TAX & ORS. ..... Respondents
Through:
86
+ W.P.(C) 4768/2022 and CM No.14293/2022
JACKSON SQUARE AVIATION IRELAND LIMITED
FORMERLY KNOWN AS MUL AVIATION
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 13
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
CAPITAL LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 1 2 INTERNATIONAL TAXATION
& ORS. ..... Respondents
Through:
87
+ W.P.(C) 4769/2022 and CM No.14295/2022
LARE LEASING LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME
TAX CIRCLE INTERNATIONAL TAXATION
2(2)(1), NEW DELHI AND ANR. ..... Respondents
Through:
88
+ W.P.(C) 4864/2022 and CM Nos.14588/2022 and 14589/2022
AWAS IRELAND LEASING FOUR LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1 1 1
INTERNATIONAL TAXATION & ORS. ..... Respondents
Through:
89
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 14
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
+ W.P.(C) 4867/2022 and CM No.14593/2022 and 14594/2022
AIRCASTLE (IRELAND) LIMITED (FORMERLY
KNOWN AS KLAATU AIRCRAFT LEASING IRELAND
LIMITED) ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 (1) (2), INTERNATIONAL TAXATION
NEW DELHI AND ORS. ..... Respondents
Through:
90
+ W.P.(C) 4897/2022 and CM No.14649/2022 and 14650/2022
JAMESTOWN AIRCRAFT LEASING LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1)
(2) INTERNATIONAL TAXATION & ORS. ..... Respondents
Through:
91
+ W.P.(C) 4913/2022 and CM Nos.14671/2022 and 14672/2022
HOWTH AIRCRAFT LEASING LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 15
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
CIRCLE 2(1)(1) INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
92
+ W.P.(C) 4914/2022 and CM No.14676-77/2022
AWAS 5158 IRELAND LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE 1 -1 -1 INTERNATIONAL TAXATION
& ORS. ..... Respondents
Through:
93
+ W.P.(C) 4927/2022 and CM No.14699/2022, 14700/2022
TC SKYWARD AVIATION IRELAND LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 3 (1) (1) INTERNATIONAL TAXATION
NEW DELHI & ORS. ..... Respondents
Through:
94
+ W.P.(C) 6183/2022 and CM No.18638/2022
PEMBROKE AIRCRAFT LEASING 3 LIMITED ..... Petitioner
Through:
versus
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 16
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2 (2)(2) INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
95
+ W.P.(C) 7265/2022 and CM No.22262/2022
AERGEN AIRCRAFT ELEVEN LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)
(1) INTERNATIONAL TAXATION NEW DELHI AND ANR.
..... Respondent
Through:
96
+ W.P.(C) 7421/2022 and CM No.22658/2022
ACCIPITER INVESTMENTS AIRCRAFT 2 LIMITED .... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1-1-1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
97
+ W.P.(C) 7432/2022 and CM No.22669/2022
ALLAVIATION LEASING IGO (NO. 3) LIMITED ..... Petitioner
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 17
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE
1(1)(1), INTERNATIONAL TAXATION, NEW DELHI
AND ANR. ..... Respondents
Through:
98
+ W.P.(C) 7452/2022 and CM Nos.22717/2022 and 22718/2022
ACG AIRCRAFT LEASING IRELAND LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (1)(1) INTERNATIONAL TAXATION,
NEW DELHI AND ANR. ..... Respondents
Through:
99
+ W.P.(C) 7484/2022 and CM No.22876/2022
ALAFCO IRISH AIRCRAFT LEASING TWO LTD .... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 1 1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
100
+ W.P.(C) 7513/2022 and CM No.22936/2022
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 18
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
ORIX AVIATION SYSTEMS LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2-2-2 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
101
+ W.P.(C) 7595/2022 and CM No.23365/2022
ALLCO LEASING IGO NO 1 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 1 1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
102
+ W.P.(C) 7599/2022 and CM No.23374/2022
AVOLON AEROSPACE AOE 4 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 1 1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
103
+ W.P.(C) 7601/2022 and CM 23378/2022
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 19
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
AVOLON AEROSPACE AOE 17 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1-1-1
INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
104
+ W.P.(C) 7605/2022 and CM No.23385/2022
AVOLON AEROSPACE AOE 15 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1-1-1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
105
+ W.P.(C) 7607/2022 and CM No.23392/2022
ALLCO LEASING IGO NO 2 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1) INTERNATIONAL TAXATION, NEW DELHI
AND ANR. ..... Respondents
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 20
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
106
+ W.P.(C) 7637/2022 and CM No.23450/2022
AVOLON AEROSPACE IRELAND AOE 50 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1)
INTERNATIONAL TAXATION, NEW DELHI AND ANR.
..... Respondent
Through:
107
+ W.P.(C) 7641/2022 and CM No.23455/2022
ALLAVIATION LEASING (IGO NO. 4) LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE
1(1)(1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.
..... Respondent
Through:
108
+ W.P.(C) 7687/2022 and CM No.23546/2022
AVOLON AEROSPACE AOE 33 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 -1 -1 INTERNATIONAL TAXATION & ANR.
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 21
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
..... Respondent
Through:
109
+ W.P.(C) 7713/2022 and CM No.23605/2022
AVOLON AEROSPACE (IRELAND ) AOE 52 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (1) ( 1), INTERNATIONAL TAXATION
& ANR.
..... Respondent
Through:
110
+ W.P.(C) 7729/2022 and CM No.23647/2022
AVOLON AEROSPACE (IRELAND) AOE 51 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
111
+ W.P.(C) 7732/2022 and CM No.23651/2022
AVOLON AEROSPACE AOE 32 LIMITED ..... Petitioner
Through:
versus
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 22
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE
1(1)(1) INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
112
+ W.P.(C) 7735/2022 and CM No.23654/2022
AIRCASTLE (IRELAND) LIMITED (FORMERLY
KNOWN AS KLAATU AIRCRAFT LEASING
(IRELAND) LIMITED) ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2(1)(2) INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
113
+ W.P.(C) 7740/2022 and CM No.23660/2022
TC SKYWARD AVIATION IRELAND LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 3 (1) (1), INTERNATIONAL TAXATION,
NEW DELHI & ANR. ..... Respondents
Through:
114
+ W.P.(C) 7783/2022 and CM No.23839/2022
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 23
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
DUNLEWY AVIATION LEASING 1 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1-2 -2 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
115
+ W.P.(C) 7785/2022 and CM No.23848/2022
AVOLON AEROSPACE (IRELAND) AOE 115 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
116
+ W.P.(C) 7787/2022 and CM No.23851/2022
AVOLON AEROSPACE (IRELAND) AOE 116 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 1 (1) (1), INTERNATIONAL TAXATION,
NEW DELHI AND ANR. ..... Respondents
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 24
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Through:
117
+ W.P.(C) 7789/2022 and CM No.23854/2022
DUNLEWY AVIATION LEASING 2 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (2)(2), INTERNATIONAL TAXATION
NEW DELHI AND ANR. ..... Respondents
Through:
118
+ W.P.(C) 7853/2022 and CM No.23966/2022
BLUESKY 26 LEASING COMPANY LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 1(1) (2) , INTERNATIONAL TAXATION,
NEW DELHI AND ANR ..... Respondents
Through:
119
+ W.P.(C) 7979/2022 and CM No.24316/2022
SMBC AVIATION CAPITAL LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 3 (1) (2,) INTERNATIONAL TAXATION
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 25
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
NEW DELHI AND ANR. ..... Respondents
Through:
120
+ W.P.(C) 8090/2022 and CM No.24540/2022
AVOLON AEROSPACE (IRELAND) AOE 53 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)
(1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.
..... Respondent
Through:
121
+ W.P.(C) 8091/2022 and CM No.24544/2022
MCAP EUROPE LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2- 2 - 1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
122
+ W.P.(C) 8092/2022 and CM No.24547/2022
HOWTH AIRCRAFT LEASING LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 26
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
CIRCLE 2 1 1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
123
+ W.P.(C) 8106/2022 and CM No.24606/2022
PEMBROKE AIRCRAFT LEASING 11 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2(2)(2) INTERNATIONAL TAXATION,
DELHI AND ANR. ..... Respondents
Through:
124
+ W.P.(C) 8107/2022 and CM No.24608/2022
PEMBROKE AIRCRAFT LEASING 3 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2 2 2 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
125
+ W.P.(C) 8228/2022 and CM No.24845/2022
MACQUARIE AIRFINANCE ACQUISITIONS
(IRELAND) LIMITED ..... Petitioner
Through:
versus
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 27
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 -2 -1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
126
+ W.P.(C) 8230/2022 and CM No.24847/2022
MACQUARIE AEROSPACE FINANCE 5090 LIMITED .. Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 (2) (1), INTERNATIONAL TAXATION NEW DELHI
AND ANR.
..... Respondent
Through:
127
+ W.P.(C) 8231/2022 and CM No.24851/2022
MASL IRELAND 22 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 -2 -1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
128
+ W.P.(C) 8244/2022 and CM No.24873/2022
JAMESTOWN AIRCRAFT LEASING LIMITED ..... Petitioner
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 28
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 (1) (2), INTERNATIONAL TAXATION
NEW DELHI AND ANR.
..... Respondent
Through:
129
+ W.P.(C) 8277/2022 and CM No.24927/2022
MACQUARIE AEROSPACE FINANCE 5027 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 2 1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
130
+ W.P.(C) 8278/2022 and CM No.24929/2022
MACQUARIE AEROSPACE FINANCE 5092 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 2 1
INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
131
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 29
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
+ W.P.(C) 8389/2022 and CM No.25254/2022
HKAC LEASING IGO NO 6 LIMITED
..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 -1 -1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
132
+ W.P.(C) 8447/2022 and CM No.25478/2022
INVER AIRCRAFT LEASING LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 (1) (1), INTERNATIONAL TAXATION
NEW DELHI AND ANR.
..... Respondent
Through:
133
+ W.P.(C) 8492/2022 and CM No.25571/2022
ORIENTAL LEASING 8 COMPANY LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2 (2)(2), INTERNATIONAL TAXATION
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 30
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
NEW DELHI AND ANR.
..... Respondent
Through:
134
+ W.P.(C) 8511/2022 and CM No.25622/2022
PEMBROKE AIRCRAFT LEASING 4 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2- 2 -2 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
135
+ W.P.(C) 8521/2022 and CM No.25644/2022
PEMBROKE AIRCRAFT LEASING 2 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2(2)(2) INTERNATIONAL TAXATION, & ANR.
..... Respondent
Through:
136
+ W.P.(C) 8634/2022 and CM No.25951/2022
HKAC LEASING (IGO NO. 8) LIMITED ..... Petitioner
Through:
versus
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 31
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 2 (1)
(1) INTERNATIONAL TAXATION NEW DELHI AND ANR.
..... Respondent
Through:
137
+ W.P.(C) 8652/2022 and CM No.26056/2022
HKAC LEASING IGO NO 9 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE 2-1 -1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
138
+ W.P.(C) 8718/2022 and CM No.26261/2022
APTREE AVIATION TRADING 2 CO LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 1 1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
139
+ W.P.(C) 8728/2022 and CM No.26268/2022
CONNOLLY AVIATION CAPITAL 2 LIMITED ..... Petitioner
Through:
versus
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 32
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE (1) (2) (1), INTERNATIONAL TAXATION
NEW DELHI AND ANR. ..... Respondents
Through:
140
+ W.P.(C) 8865/2022 and CM No.26685/2022
CRESCENT LEASING 9 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 2 1 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
141
+ W.P.(C) 8884/2022 and CM No.26722/2022
CIT AEROSPACE INTERNATIONAL UNLIMITED
COMPANY ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE (1) (2) (1) INTERNATIONAL TAXATION
NEW DELHI AND ANR.
..... Respondent
Through:
142
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 33
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
+ W.P.(C) 8893/2022 and CM No.26735/2022
JACKSON SQUARE AVIATION IRELAND LIMITED
(FORMERLY KNOWN AS MUL AVIATION CAPITAL
LIMITED) ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE
2(1)(2), INTERNATIONAL TAXATION, NEW DELHI & ANR.
..... Respondent
Through:
143
+ W.P.(C) 8898/2022 and CM No.26744/2022
CONNOLLY AVIATION CAPITAL 1 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE (1) (2) (1) INTERNATIONAL TAXATION
NEW DELHI AND ANR. ..... Respondents
Through:
144
+ W.P.(C) 8907/2022 and CM No.26790/2022
AWAS 5158 IRELAND LIMITED
..... Petitioner
Through:
versus
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 34
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 (1)( 1) INTERNATIONAL TAXATION,
NEW DELHI AND ANR ..... Respondent
Through:
145
+ W.P.(C) 9010/2022 and CM No.27155/12022
CELESTIAL AVIATION TRADING 23 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 -2- 1 INTERNATIONAL TAXATION
& ANR. ..... Respondents
Through:
146
+ W.P.(C) 9027/2022 and CM No.27168/2022
AWAS AVIATION LEASING (4433) LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1) INTERNATIONAL TAXATION,
NEW DELHI AND ANR. ..... Respondents
Through:
147
+ W.P.(C) 9029/2022 and CM No.27171/2022
CIT GROUP FINANCE IRELAND UNLIMITED
COMPANY ..... Petitioner
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 35
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1- 2 -1 INTERNATIONAL TAXATION & ANR.
..... Respondents
Through:
148
+ W.P.(C) 9031/2022 and CM No.27175/2022
SUBRIA ONE DESIGNATED ACTIVITY COMPANY .... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 3 1 2 INTERNATIONAL TAXATION NEW DELHI
& ANR. ..... Respondents
Through:
149
+ W.P.(C) 9034/2022 and CM No.27178/2022
AWAS 2914 IRELAND LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION,
NEW DELHI AND ANR. ..... Respondents
Through:
150
+ W.P.(C) 9042/2022 and CM No.27189/2022
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 36
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
AWAS IRELAND LEASING FOUR LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION,
NEW DELHI AND ANR. ..... Respondents
Through:
151
+ W.P.(C) 9070/2022 and CM No.27228/2022
TIGA AVIATION LEASING LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 3(1)(1), INTERNATIONAL TAXATION,
NEW DELHI & ANR. ..... Respondents
Through:
152
+ W.P.(C) 9089/2022 and CM No.27257/2022
CONNOLLY AVIATION CAPITAL 3 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1- 2 -1 INTERNATIONAL TAXATION
& ANR. ..... Respondents
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 37
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
153
+ W.P.(C) 9231/2022 and CM No.27673/2022
EMERALD AVIATION AOE 9 LIMITED ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE 1 2 2 INTERNATIONAL TAXATION & ANR.
..... Respondent
Through:
154
+ W.P.(C) 9306/2022 and CM No.27886/2022
AWAS AVIATION TRADING DAC ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME-TAX
CIRCLE 1 (1) (1), INTERNATIONAL TAXATION
NEW DELHI AND ANR. ..... Respondents
Through:
155
+ W.P.(C) 9466/2022 and CM No.28262/2022
SPRITE AVIATION NO. 2 DAC ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 3 (1) (2), INTERNATIONAL TAXATION,
NEW DELHI & ANR. ..... Respondents
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 38
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Through:
156
+ W.P.(C) 1030/2020
AETHER AIRCRAFT 1 LTD ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE1(1)(2), INTERNATIONAL TAXATION ..... Respondent
Through:
157
+ W.P.(C) 1862/2020
JACKSON SQUARE AVIATION IRELAND LIMITED
(FORMERLY KNOWN AS MUL AVIATION CAPITAL
LIMITED), A COMPANY INCORPORATION UNDER THE
LAWS OF IRELAND ..... Petitioner
Through:
versus
ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE 2(2)(1), INTERNATIONAL TAXATION
..... Respondent
Through:
159
+ W.P.(C) 12198/2019 and CM No.49874/2019
CELESTIAL AVIATION TRADING 9 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 39
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
CIRCLE(1)(2)(1), INTERNATIONAL TAXATION
& ORS.
..... Respondent
Through:
160
+ W.P.(C) 12199/2019 and CM No.49876/2019
CRESCENT LEASING 1 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME-TAX
CIRCLE(1)(2)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
161
+ W.P.(C) 12200/2019 and CM No.49878/2019
CRESCENT LEASING 3 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME-TAX
CIRCLE1(2)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
162
+ W.P.(C) 12201/2019 and CM No.49880/2019
CRESCENT LEASING 9 LIMITED ..... Petitioner
Through:
versus
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 40
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE(1)(2)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
165
+ W.P.(C) 12209/2019 and CM No.49899/2019
LARE LEASING LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 2(2)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
166
+ W.P.(C) 12462/2019 and CM No.50855/2019
ALLAVIATION LEASING IGO (NO. 5) LIMITED. ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
167
+ W.P.(C) 12463/2019 and CM No.50857/2019
ALLAVIATION LEASING IGO (NO. 3) LIMITED ..... Petitioner
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 41
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondents
Through:
168
+ W.P.(C) 12464/2019 and CM No.50859/2019
ALLAVIATION LEASING IGO (NO. 4) LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
169
+ W.P.(C) 12465/2019 and CM No.50861/2019
ALLCO LEASING (IGO NO.1) LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
170
+ W.P.(C) 12466/2019 and CM No.50863/2019
ALLCO LEASING (IGO NO. 2) LIMITED
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 42
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
171
+ W.P.(C) 12467/2019 and CM No.50865/2019
AVOLON AEROSPACE AOE 4 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
172
+ W.P.(C) 12468/2019 and CM No.50867/2019
AVOLON AEROSPACE AOE 15 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
173
+ W.P.(C) 12469/2019 and CM No.50869/2019
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 43
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
AVOLON AEROSPACE AOE 17 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
174
+ W.P.(C) 12470/2019 and CM No.50871/2019
AVOLON AEROSPACE AOE 32 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION
& ORS.
..... Respondent
Through:
175
+ W.P.(C) 12471/2019 and CM No.50873/2019
AVOLON AEROSPACE LEASING LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION
& ORS. ..... Respondents
Through:
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 44
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
177
+ W.P.(C) 12739/2019 and CM No.52074/2019
HOWTH AIRCRAFT LEASING LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME - TAX
CIRCLE 2(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
178
+ W.P.(C) 13211/2019 and CM No.53766/2019
DUNLEWY AVIATION LEASING 1 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME-TAX
CIRCLE 1(2)(2), INTERNATIONAL TAXATION
& ORS. ..... Respondents
Through:
179
+ W.P.(C) 13212/2019 and CM No.53768/2019
DUNLEWY AVIATION LEASING 2 LIMITED ..... Petitioner
Through:
versus
DEPUTY COMMISIIONER OF INCOME-TAX
CIRCLE 1(2)(2), INTERNATIONAL TAXATION & ORS.
..... Respondent
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 45
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Through:
181
+ W.P.(C) 13260/2019 and CM No.53923/2019
CRESCENT LEASING 5 LIMITED (UNDER VOLUNTARY
LIQUIDATION) ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME- TAX
CIRCLE 1(2)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
182
+ W.P.(C) 13279/2019 and CM No.53998/2019
CRESCENT LEASING 6 LIMITED (UNDER
VOLUNTARY LIQUIDATION) ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME- TAX
CIRCLE 1(2)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
183
+ W.P.(C) 13331/2019 and CM No.54152/2019
MACQUARIE AEROSPACE FINANCE 5027 LIMITED
(FORMERLY KNOWN AS AWAS IRELAND LEASING SIX
LIMITED)
..... Petitioner
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 46
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Through:
versus
DEPUTY COMMISSIONER OF INCOME- TAX CIRCLE 1(1)(1),
INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
184
+ W.P.(C) 13332/2019 and CM No.54154/2019
MACQUARIE AEROSPACE FINANCE 5090 LIMITED
(FORMERLY KNOWN AS AWAS IRELAND LEASING SEVEN
LIMITED) ..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME- TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Through:
185
+ W.P.(C) 13334/2019 and CM No.54158/2019
MACQUARIE AEROSPACE FINANCE 5092 LIMITED
(FORMERLY KNOWN AS AWAS 5092 IRELAND LIMITED)
..... Petitioner
Through:
versus
DEPUTY COMMISSIONER OF INCOME- TAX
CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.
..... Respondent
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 47
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Through:
192
+ W.P.(C) 11084/2022 and CM No.32509/2022 and 32510/2022
SDH WINGS LEASING 4 LIMITED ..... Petitioner
Through:
versus
ASSITANT COMMISSIONER OF INCOME TAX,
CIRCLE 3 1 2, INTERNATIONAL TAXATION, NEW DELHI &
ANR. ..... Respondents
Through:
Advocates who appeared in this case:
For the Petitioners : Mr. Mayank Nagi and Mr. Tarun Singh,
Advocates in Item No.3.
Mr. Sachit Jolly, Ms. Anuradha Dutt, Mr. Rohit
Garg, Ms. Disha Jham and Mr. Sohum Dua,
Advocates in Item Nos. 2, 50 to 157, 159 to 162,
165 to 175, 177 to 179, 181 to 185 & 192.
For the Respondents : Mr. Zoheb Hossain, Senior Standing Counsel with
Mr. Vipul Agrawal and Mr. Parth Semwal, Jr.
Standing Counsel for Income Tax Deptt. in Item
Nos. 2, 80, 83, 91, 100, 121, 122, 131, 136, 137,
and 157.
Mr. Sanjay Kumar and Ms. Easha Kadian,
Standing Counsels for Revenue Deptt. in Item
Nos. 86, 87, 89, 90, 112, 125, 126, 127, 128, 129,
130, 132, 142, 165 & 177.
Mr. Kunal Sharma, Senior Standing Counsel with
Mr. Zehra Khan, Jr. Standing Counsel and Mr.
Shray Nargotra, Advocates for IT Deptt. in Item
Nos. 94, 123, 124, 133, 134, 135 & 153.
Mr. Puneet Rai and Ms. Adeeba Mujahid, Senior
Signature Not Verified
Digitally Signed W.P.(C) 8618/2022 & connected matters 48
By:VINOD KUMAR
Signing Date:26.08.2022
13:21:45
Standing Counsels with Mr. Nikhil Jain, Advocate
for Income Tax Deptt. in Item Nos. 55, 57, 60, 93,
113, 139, 143, 147, 148, 151, 152, 155, 183, 184
& 185.
Mr. Sunil Agarwal, Senior Standing Counsel with
Mr. Tushar Gupta, Jr. Standing Counsel with Mr.
Utkarsh Tiwari, Advocates for Income Tax
Department in Item No. 81, 84, 88, 92, 119, 144,
146, 149, 150, 154 & 192.
Mr. Ruchir Bhatia, Senior Standing Counsel with
Mr. Shlok Chandra, Jr. Standing Counsel and Ms.
Mansie Jain, Advocates in Item Nos. 50, 51-54,
56, 58-59, 61-79, 82, 85, 96, 97-115, 140, 141,
156, 159-162, 165-175, 178-179 & 181-182.
CORAM:
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
ORDER
% 23.08.2022
1. Learned counsel for the respondents pray for time to file counter affidavit.
2. Let the same be filed within eight weeks. Rejoinder thereto, if any, be filed before the next date of hearing.
3. Renotify on 18.01.2023.
4. Interim order to continue.
SANJEEV SACHDEVA, J TUSHAR RAO GEDELA, J AUGUST 23, 2022/nd Signature Not Verified Digitally Signed W.P.(C) 8618/2022 & connected matters 49 By:VINOD KUMAR Signing Date:26.08.2022 13:21:45