Delhi High Court - Orders
Jackson Square Aviation Ireland ... vs Assistant Commissioner Of Income Tax ... on 24 March, 2022
Author: Manmohan
Bench: Manmohan, Dinesh Kumar Sharma
$~27 & 28
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 4768/2022
JACKSON SQUARE AVIATION IRELAND
LIMITED FORMERLY KNOWN AS MUL AVIATION
CAPITAL LIMITED ..... Petitioner
Through: Ms. Anuradha Dutt, Advocate with
Mr. Sachit Jolly, Mr. Rohit Garg,
Ms. Disha Jham, Ms. Mehak Sachdeva
and Mr. Sohum Dua, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE 2 1 2 INTERNATIONAL TAXATION & ORS.
..... Respondents
Through: Mr. Sanjay Kumar, Advocate.
+ W.P.(C) 4769/2022
LARE LEASING LIMITED ..... Petitioner
Through: Ms. Anuradha Dutt, Advocate with
Mr. Sachit Jolly, Mr. Rohit Garg,
Ms. Disha Jham, Ms. Mehak Sachdeva
and Mr. Sohum Dua, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX
CIRCLE INTERNATIONAL TAXATION 2(2)(1),
NEW DELHI AND ANR. ..... Respondents
Through: Mr. Sanjay Kumar, Advocate.
CORAM:
HON'BLE MR. JUSTICE MANMOHAN
HON'BLE MR. JUSTICE DINESH KUMAR SHARMA
Signature Not Verified
Digitally Signed
By:KRISHNA BHOJ
Signing Date:26.03.2022
13:04:26
ORDER
% 24.03.2022 CM Appl.14294/2022 in W.P.(C) No.4768/2022 CM Appl.14296/2022 in W.P.(C ) No.4769/2022 Exemptions allowed, subject to all just exceptions. Accordingly, the applications stand disposed of. W.P.(C) No.4768/2022 & CM Appl.14293/2022 W.P.(C ) No.4769/2022 & CM Appl.14295/2022 Present writ petitions have been filed challenging the notices issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for the Assessment Years 2013-14 to 2017-18. Petitioners also seek directions prohibiting the respondents from framing assessment against the petitioners under Sections 147/148 of the Act.
Learned counsel for the petitioners states that in a similar matter, being WP(C) No.13260/2019, learned predecessor Division Bench, vide order dated 17th December, 2019, has already stayed the proceedings pursuant to similar notices issued to one of the similar entities herein under Section 148 of the Act for the Assessment Year 2012-13. The order dated 17th December, 2019 is reproduced hereinbelow:
"C.M. No. 53924/2019Exemption allowed, subject to all just exceptions. The application stands disposed of.
W.P.(C) 13260/2019 and C.M. No. 53923/2019 Issue notice. Mr. Bhatia accepts notice. Counter affidavit be filed within 6 weeks. Rejoinder be filed before the next date of hearing. The petitioner while filing the rejoinder should place on record the up to date position and status with regard Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:26.03.2022 13:04:26 to the each of the Lease Agreements and disclose whether the Lease Agreements were extended after the initial term; if so, for what period and whether the Lease Agreements are still valid or not. It should also be specifically disclosed as to whether or not the aircraft, to which the lease pertained, remained with the lessee namely "InterGlobe Aviation Limited" or whether the same was taken back by the petitioner. The present location of the aircraft concerned should also be disclosed. This Information shall be disclosed not only in relation to petitions listed today, but also in relation to petitions listed earlier, on 20th November, 2019.
List alongwith W.P. (C) 5560/2019 on 3rd March, 2020. In the meantime, proceeding pursuant to the notice issued to the petitioner under Section 148 of the Income Tax Act, 1961 shall remain stayed."
Issue notice. Mr.Sanjay Kumar, Advocate accepts notice on behalf of respondents. He prays for and is permitted to file the counter affidavits within six weeks. Rejoinder affidavits, if any, be filed before the next date of hearing.
List on 5th May, 2022 along with WP(C) No.13260/2019. Till further orders, proceedings pursuant to impugned notices issued to the petitioners under Section 148 of the Act shall remain stayed.
MANMOHAN, J DINESH KUMAR SHARMA, J MARCH 24, 2022 js Signature Not Verified Digitally Signed By:KRISHNA BHOJ Signing Date:26.03.2022 13:04:26