Delhi High Court - Orders
Macquarie Aerospace Finance 5090 ... vs Assistant Commissioner Of Income Tax ... on 29 August, 2022
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva, Tushar Rao Gedela
$~56 to 60 & 65 to 67
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 12304/2022 and CM Nos.36907/2022 and 36908/2022
MACQUARIE AEROSPACE FINANCE 5090
LIMITED (FORMERLY KNOWN AS AWAS
IRELAND LEASING SEVEN LIMITED) ..... Petitioner
Through: Mr. Sachit Jolly, Ms. Anuradha Dutt,
Mr. Rohit Garg, Ms. Disha Jham and
Mr. Sohum Dua, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2(2)(1) INTERNATIONAL TAXATION,
NEW DELHI & ORS. ..... Respondents
Through: Mr. Zoheb Hossain, Sr. Standing
Counsel, Mr. Vipul Agrawal and Mr.
Parth Semwal, Jr. Standing Counsel
with Mr. Sanjay Kumar and Mr.
Earha Kadian, Advocates for IT
Deptt.
57
+ W.P.(C) 12305/2022 and CM Nos.36910/2022 and 36911/2022
ORIX AVIATION SYSTEMS LIMITED ..... Petitioner
Through: Mr. Sachit Jolly, Ms. Anuradha Dutt,
Mr. Rohit Garg, Ms. Disha Jham and
Mr. Sohum Dua, Advocates
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2 2 2 INTERNATIONAL TAXATION
& ANR. ..... Respondents
Through:
W.P.(C) 12304/2022 & conn. Pages 1 of 5
Signature Not Verified
Digitally Signed
By:VINOD KUMAR
Signing Date:02.09.2022
17:23:18
58
+ W.P.(C) 12344/2022 and CM Nos.37074/2022 and 37075/2022
MACQUARIE AEROSPACE FINANCE 5027
LIMITED FORMERLY KNOWN AS AWAS
IRELAND LEASING SIX LIMITED ..... Petitioner
Through: Mr. Sachit Jolly, Ms. Anuradha Dutt,
Mr. Rohit Garg, Ms. Disha Jham and
Mr. Sohum Dua, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 2 1 INTERNATIONAL TAXATION
& ORS. ..... Respondents
Through: Mr. Sanjay Kumar and Mr. Earha
Kadian, Advocates for IT Deptt.
59
+ W.P.(C) 12345/2022 and CM Nos.37076/2022 and 37077/2022
MACQUARIE AEROSPACE FINANCE 5092
LIMITED FORMERLY KNOWN AS AWAS 5092
IRELAND LIMITED ..... Petitioner
Through: Mr. Sachit Jolly, Ms. Anuradha Dutt,
Mr. Rohit Garg, Ms. Disha Jham and
Mr. Sohum Dua, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 (2)(1) INTERNATIONAL TAXATION,
NEW DELHI AND ORS ..... Respondents
Through: Mr. Sanjay Kumar and Mr. Earha
Kadian, Advocates for IT Deptt.
60
+ W.P.(C) 12417/2022 and CM 37341/2022 and 37342/2022
PEMBROKE AIRCRAFT LEASING 3 LIMITED ..... Petitioner
W.P.(C) 12304/2022 & conn. Pages 2 of 5
Signature Not Verified
Digitally Signed
By:VINOD KUMAR
Signing Date:02.09.2022
17:23:18
Through: Mr. Sachit Jolly, Ms. Anuradha Dutt,
Mr. Rohit Garg, Ms. Disha Jham and
Mr. Sohum Dua, Advocates
versus
DEPUTY COMMISSIONER OF INCOME TAX
CIRCLE 2 -2- 2 INTERNATIONAL TAXATION
& ANR. ..... Respondents
Through: Mr. Kunal Sharma, Sr. Standing
Counsel with Mr. Zehra Khan, Jr.
Standing Counsel and Mr. Shubhendu
Bhattacharya, Advocate for IT Deptt.
65
+ W.P.(C) 12463/2022 and CM Nos.37488-89/2022
ID5992 AIRCRAFT LEASING LIMITED ..... Petitioner
Through: Mr. Sachit Jolly, Ms. Anuradha Dutt,
Mr. Rohit Garg, Ms. Disha Jham and
Mr. Sohum Dua, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2- 1 -1 INTERNATIONAL TAXATION
& ANR. ..... Respondents
Through: Mr. Sanjay Kumar and Mr. Earha
Kadian, Advocates for IT Deptt.
66
+ W.P.(C) 12464/2022 and CM Nos.37492-93/2022
DUNLEWY AVIATION LEASING 1 LIMITED ..... Petitioner
Through: Mr. Sachit Jolly, Ms. Anuradha Dutt,
Mr. Rohit Garg, Ms. Disha Jham and
Mr. Sohum Dua, Advocates
versus
W.P.(C) 12304/2022 & conn. Pages 3 of 5
Signature Not Verified
Digitally Signed
By:VINOD KUMAR
Signing Date:02.09.2022
17:23:18
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 2 2, INTERNATIONAL TAXATION
& ANR ...... Respondents
Through: Mr. Ruchir Bhatia, Sr. Standing
Counsel with Mr. S. Chandra, Jr.
Standing Counsel and Ms. Mansie
Jain, Advocates
67
+ W.P.(C) 12465/2022 and CM Nos.37494-95/2022
ARCHWAY AVIATION IRELAND 11 LIMITED
UNDER VOLUNTARY LIQUIDATION ..... Petitioner
Through: Mr. Sachit Jolly, Ms. Anuradha Dutt,
Mr. Rohit Garg, Ms. Disha Jham and
Mr. Sohum Dua, Advocates
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 1 1 1, INTERNATIONAL TAXATION
& ANR. ..... Respondents
Through:
CORAM:
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
HON'BLE MR. JUSTICE TUSHAR RAO GEDELA
ORDER
% 29.08.2022
1. Learned counsel for the Petitioner submits that the issue arising in the subject petition also arises in civil petitions being W.P.(C) 8618/2022, titled HKAC Leasing IGO No.7 Limited vs. Assistant Commissioner of Income Tax, Circle 211 International Taxation & Anr. and other connected petitions which were listed before this Court W.P.(C) 12304/2022 & conn. Pages 4 of 5 Signature Not Verified Digitally Signed By:VINOD KUMAR Signing Date:02.09.2022 17:23:18 on 23.08.2022. Learned counsel draws reference to order dated 30.05.2022 passed in those proceedings.
2. Issue notice.
3. Notice is accepted by learned counsel appearing on behalf of the Respondents who prays for time to file counter affidavit.
4. Let counter affidavit be filed within eight weeks. Rejoinder thereto, if any, be filed within six weeks thereafter.
5. List on 18.01.2023.
6. Till further orders, proceedings pursuant to the impugned notices and order under Section 148 of the Income Tax Act shall remain stayed.
SANJEEV SACHDEVA, J TUSHAR RAO GEDELA, J AUGUST 29, 2022/yg W.P.(C) 12304/2022 & conn. Pages 5 of 5 Signature Not Verified Digitally Signed By:VINOD KUMAR Signing Date:02.09.2022 17:23:18