PRINCIPAL COMMISSIONER OF INCOME TAX - 4 DELHI vs. M/S INTERGLOBE AVIATION LTD.

$~1 to 179 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 268/2023, CM APPLs. 24136/2023 (293 Days Delay) & 25424/2023 (Take On Record Addl. Affidavit)

PRINCIPAL COMMISSIONER OF INCOME TAX – 4 DELHI

.....Appellant

versus

M/S INTERGLOBE AVIATION LTD. .....Respondent 2 + ITA 269/2023, CM APPL. 24167/2023 (293 Days Delay), CM APPL. 25505/2023 (Take On Record Addl. Affidavit)&CM APPL. 34057/2023 (Production Of Record Of Appeal),

PRINCIPAL COMMISSIONER OF INCOME TAX – 4 DELHI

.....Appellant

versus

INTERGLOBE AVIATION LTD

.....Respondent

+ ITA 348/2023, CM APPL. 34067/2023 (207 Days Delay in Refiling), CM APPL. 34068/2023 (56 Days Delay)&CM APPL. 39866/2023 (Production Of Record)

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI -04

.....Appellant

versus

M/S INTERGLOBE AVIATION LTD .....Respondent

4 + ITA 349/2023, CM APPL. 34069/2023 (207 Days Delay in Refiling), CM APPL. 34070/2023 (56 Days Delay)&CM APPL. 39865/2023 (Production Of Record)

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI – 04

.....Appellant

versus

M/S INTERGLOBE AVIATION LTD .....Respondent This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

5 + ITA 350/2023, CM APPL. 34071/2023 (207 Days Delay in Refiling), CM APPL. 34072/2023 (56 Days Delay)&CM APPL. 46125/2023 (Production Of Record)

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI – 04

.....Appellant

versus

INTERGLOBE AVIATION LTD

.....Respondent

6 + ITA 351/2023, CM APPL. 34073/2023 (207 Days Delay in Refiling), CM APPL. 34074/2023 (56 Days Delay) ,CM APPL. 39867/2023 (Production Of Record)&CM APPL. 39868/2023 (Production Of Record)

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI – 04

.....Appellant

versus

INTERGLOBE AVIATION LTD

.....Respondent

7 + ITA 352/2023, CM APPL. 34076/2023 (207 Days Delay in Refiling), CM APPL. 34077/2023 (56 Days Delay) &CM APPL. 46124/2023 (Production Of Record)

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI- 04

.....Appellant

versus

M/S INTERGLOBE AVIATION LTD .....Respondent

8 + ITA 117/2024

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1

.....Appellant

versus

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

SPICE JET LIMITED

.....Respondent 9 + ITA 118/2024

THE PR. COMMISSIONER OF INCOME TAX -CENTRAL -1

.....Appellant

versus

SPICE JET LIMITED

.....Respondent

10 + ITA 166/2024&CM APPL. 14478/2024 (378 Days Delay in Refiling)

PRINCIPAL COMMISSIONER OF INCOME TAX DELHI- 04

.....Appellant

versus

INTERGLOBE AVIATION LTD

.....Respondent

11 + W.P.(C) 5560/2019&CM APPL. 24393/2019 (Stay)

INTERGLOBE AVIATION LTD.

.....Petitioner

versus

INCOME TAX OFFICER, TDS WARD 2( 1 )( 1 ), NEW DELHI

.....Respondent

12 + W.P.(C) 12198/2019&CM APPL. 49874/2019 (Interim Relief)

CELESTIAL AVIATION TRADING 9 LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE(1)(2)(1), INTERNATIONAL TAXATION, & ORS.

.....Respondents

13 + W.P.(C) 1647/2022&CM APPL. 4771/2022 (Interim Relief) This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

CELESTIAL AVIATION TRADING 64 LIMITED

.....Petitioner

versus

THE INCOME TAX OFFICER WARD 1 (2) (1) INTERNATIONAL TAXATION & ANR. .....Respondents

14 + W.P.(C) 12199/2019&CM APPL. 49876/2019 (Interim Relief)

CRESCENT LEASING 1 LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE(1)(2)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

15 + W.P.(C) 12200/2019&CM APPL. 49878/2019 (Interim Relief)

CRESCENT LEASING 3 LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE1(2)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

16 + W.P.(C) 12201/2019&CM APPL. 49880/2019 (Interim Relief)

CRESCENT LEASING 9 LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE(1)(2)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents 17 + W.P.(C) 12202/2019&CM APPL. 49882/2019 (Interim Relief)

ORIX AVIATION SYSTEMS LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX, CIRCLE(2)(2)(2), INTERNATIONAL TAXATION & ANR.

.....Respondents This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

18 + W.P.(C) 12203/2019&CM APPL. 49884/2019 (Interim Relief)

MCAP EUROPE LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 2(2)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

19 + W.P.(C) 12209/2019&CM APPL. 49899/2019 (Interim Relief)

LARE LEASING LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 2(2)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

20 + W.P.(C) 12462/2019&CM APPL. 50855/2019 (Interim Relief)

ALLAVIATION LEASING IGO (NO. 5) LIMITED.

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

21 + W.P.(C) 12463/2019 &CM APPL. 50857/2019 (Interim Relief)

ALLAVIATION LEASING IGO (NO. 3) LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

22 + W.P.(C) 12464/2019&CM APPL. 50859/2019 (Interim Relief)

ALLAVIATION LEASING IGO (NO. 4) LIMITED

.....Petitioner This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

23 + W.P.(C) 12465/2019&CM APPL. 50861/2019 (Interim Relief)

ALLCO LEASING (IGO NO.1) LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

24 + W.P.(C) 12466/2019&CM APPL. 50863/2019 (Interim Relief)

ALLCO LEASING (IGO NO. 2) LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

25 + W.P.(C) 12467/2019&CM APPL. 50865/2019 (Interim Relief)

AVOLON AEROSPACE AOE 4 LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

26 + W.P.(C) 12468/2019&CM APPL. 50867/2019 (Interim Relief)

AVOLON AEROSPACE AOE 15 LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

27 + W.P.(C) 12469/2019&CM APPL. 50869/2019 (Interim Relief)

AVOLON AEROSPACE AOE 17 LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

28 + W.P.(C) 12470/2019&CM APPL. 50871/2019 (Interim Relief)

AVOLON AEROSPACE AOE 32 LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

29 + W.P.(C) 12471/2019&CM APPL. 50873/2019 (Interim Relief)

AVOLON AEROSPACE LEASING LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

30 + W.P.(C) 12738/2019&&CM APPL. 52072/2019 (Interim Relief)

HKAC LEASING (IGO NO. 6) LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 2(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

31 + W.P.(C) 12739/2019&CM APPL. 52074/2019 (Interim Relief)

HOWTH AIRCRAFT LEASING LIMITED .....Petitioner This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 2(1)(1), INTERNATIONAL TAXATION ORS.

.....Respondents

32 + W.P.(C) 13211/2019&CM APPL. 53766/2019 (Interim Relief)

DUNLEWY AVIATION LEASING 1 LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 1(2)(2), INTERNATIONAL TAXATION & ORS.

.....Respondents

33 + W.P.(C) 13212/2019 & CM APPL. 53768/2019 (Interim Relief)

DUNLEWY AVIATION LEASING 2 LIMITED .....Petitioner

versus

DEPUTY COMMISIIONER OF INCOME-TAX CIRCLE 1(2)(2), INTERNATIONAL TAXATION & ORS.

.....Respondents

34 + W.P.(C) 13214/2019 & CM APPL. 53771/2019 (Interim Relief)

GY AVIATION LEASE 101 CO. LIMITED .....Petitioner

versus

JOINT COMMISSIONER OF INCOME-TAX (OSD) CIRCLE 1(3)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

35 + W.P.(C) 13260/2019 & CM APPL. 53923/2019 (Interim Relief) CRESCENT LEASING 5 LIMITED (UNDER VOLUNTARY LIQUIDATION)

.....Petitioner

versus

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

DEPUTY COMMISSIONER OF INCOME- TAX CIRCLE 1(2)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

36 + W.P.(C) 13279/2019 & CM APPL. 53998/2019 (Interim Relief) CRESCENT LEASING 6 LIMITED (UNDER VOLUNTARY LIQUIDATION)

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME- TAX CIRCLE 1(2)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

37 + W.P.(C) 13331/2019 & CM APPL. 54152/2019 (Interim Relief) MACQUARIE AEROSPACE FINANCE 5027 LIMITED (FORMERLY KNOWN AS AWAS IRELAND LEASING SIX LIMITED)

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME- TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

38 + W.P.(C) 13332/2019 & CM APPL. 54154/2019 (Interim Relief) MACQUARIE AEROSPACE FINANCE 5090 LIMITED (FORMERLY KNOWN AS AWAS IRELAND LEASING SEVEN LIMITED)

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME- TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

39 + W.P.(C) 13334/2019 & CM APPL. 54158/2019 (Interim Relief) MACQUARIE AEROSPACE FINANCE 5092 LIMITED (FORMERLY KNOWN AS AWAS 5092 IRELAND LIMITED)

.....Petitioner

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

versus

DEPUTY COMMISSIONER OF INCOME- TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

40 + W.P.(C) 13462/2019, CM APPL. 54570/2019 (Interim Relief) & CM APPL. 55532/2019 (Interim Relief) SMBC AVIATION CAPITAL LTD. (FORMERLY KNOWN AS RBS AEROSPACE LIMITED)

.....Petitioner

versus

DEPUTY COMMISSIONER INCOME- TAX CIRCLE 3(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

41 + W.P.(C) 13472/2019, CM APPL. 54597/2019 (Interim Relief) & CM APPL. 55536/2019 (Interim Relief) SMBC AVIATION CAPITAL IRELAND LEASING 3 LTD. (FORMERLY KNOWN AS RBS AEROSPACE IRELAND LEASING 3 LIMITED)

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME - TAX CIRCLE 3(1)(1), INTERNATIONAL TAXATION & ORS.

.....Respondents

42 + W.P.(C) 1030/2020

AETHER AIRCRAFT 1 LTD

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE1(1)(2), INTERNATIONAL TAXATION

.....Respondent

43 + W.P.(C) 1862/2020 JACKSON SQUARE AVIATION IRELAND LIMITED This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

(FORMERLY KNOWN AS MUL AVIATION CAPITAL LIMITED), A COMPANY INCORPORATION UNDER THE LAWS OF IRELAND,

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(2)(1), INTERNATIONAL TAXATION .....Respondent

44 + W.P.(C) 1127/2022 & CM APPL. 3270/2022

CRESCENT LEASING 5 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents

45 + W.P.(C) 1128/2022 & CM APPL. 3272/2022 (Interim Relief)

CRESCENT LEASING 6 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (2),(1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

46 + W.P.(C) 1129/2022 & CM APPL. 3274/2022 (Interim Relief)

ALLAVIATION LEASING IGO (NO 3) LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents

47 + W.P.(C) 1130/2022 & CM APPL. 3276/2022 (Interim Relief)

AVOLON AEROSPACE AOE 4 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

48 + W.P.(C) 1131/2022&CM APPL. 3278/2022 (Interim Relief)

AVOLON AEROSPACE AOE 15 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents

49 + W.P.(C) 1541/2022&CM APPL. 4426/2022 (Interim Relief)

GY AVIATION LEASE 1201 CO LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents

50 + W.P.(C) 1573/2022 & CM APPL. 4486/2022 (Interim Relief)

GAL MSN 4535 AND 4954 LIMITED

.....Petitioner

versus

ASSISANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3)(1), INTERNATIONAL TAXATION, NEW DELHI AND ORS

.....Respondents

51 + W.P.(C) 1576/2022 & CM APPL. 4491/2022 (Interim Relief)

GY AVIATION LEASE 1301 CO LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3) (1), INTERNATIONAL TAXATION, NEW DELHI AND ORS

.....Respondents

52 + W.P.(C) 1595/2022 & CM APPL. 4557/2022(Interim Relief)

DUNLEWY AVIATION LEASING 1 LIMITED .....Petitioner

versus

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2) (2), INTERNATIONAL TAXATION, NEW DELHI

AND ANR

.....Respondents

53 + W.P.(C) 1596/2022&CM APPL. 4559/2022 (Interim Relief)

DUNLEWY AVIATION LEASING 2 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents 54 + W.P.(C) 1598/2022 & CM APPL. 4565/2022 (Interim Relief)

GY AVIATION LEASE 101 CO LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE1(3)(1), INTERNATIONAL TAXATION, NEW DELHI AND ANR

.....Respondents

55 + W.P.(C) 2134/2022 & CM APPL. 6145/2022 (Interim Relief)

CRESCENT LEASING 9 LIMITED

.....Petitioner

versus

INCOME TAX OFFICER WARD INTERNATIONAL TAXATION 1 (1)( 2),NEW DELHI AND ORS.

.....Respondents

56 + W.P.(C) 2143/2022 & CM APPL. 6159/2022 (Interim Relief)

CRESCENT LEASING 1 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2) (1) INTERNATIONAL TAXATION & ANR.

....Respondents

57 + W.P.(C) 2149/2022 & CM APPL. 6168/2022 (Interim Relief) This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

CRESCENT LEASING 3 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2) (1) INTERNATIONAL TAXATION & ANR.

.....Respondents

58 + W.P.(C) 2170/2022&CM APPL. 6198/2022 (Interim Relief)

CELESTIAL AVIATION TRADING 9 LIMITED .....Petitioner

versus

INCOME TAX OFFICER WARD INTERNATIONAL TAXATION 1(1)(2) & ORS.

.....Respondents

59 + W.P.(C) 2211/2022&CM APPL. 6378/2022 (Interim Relief)

ALLCO LEASING IGO( NO 2) LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

60 + W.P.(C) 2263/2022&CM APPL. 6514/2022 (Interim Relief) ALLAVIATION LEASING IGO NO (4 ) LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1), INTERNATIONAL TAXATION & ANR.

.....Respondents

61 + W.P.(C) 2264/2022&CM APPL. 6516/2022 (Interim Relief)

ALLAVIATION LEASING IGO NO(5) LIMITED

.....Petitioner

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1) ( 1 ), INTERNATIONAL TAXATION & ANR.

.....Respondents

62 + W.P.(C) 2283/2022 & CM APPL. 6567/2022 (Interim Relief)

AVOLON AEROSPACE (IRELAND) AOE 52 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1(1) (1) INTERNATIONAL TAXATION & ORS.

.....Respondents

63 + W.P.(C) 2301/2022&CM APPL. 6618/2022 (Interim Relief)

AVOLON AEROSPACE AOE 33 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)(1) INTERNATIONAL TAXATION & ANR.

.....Respondents

64 + W.P.(C) 2308/2022&CM APPL. 6645/2022 (Interim Relief)

ALLCO LEASING IGO NO 1 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.

.....Respondents

65 + W.P.(C) 2313/2022&CM APPL. 6666/2022 (Interim Relief)

AVOLON AEROSPACE AOE 17 LIMITED .....Petitioner

versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1)INTERNATIONAL TAXATION & ANR.

.....Respondents

66 + W.P.(C) 2317/2022&CM APPL. 6676/2022 (Interim Relief)

AVOLON AEROSPACE IRELAND AOE 50 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)(1) INTERNATIONAL TAXATION & ORS.

.....Respondents

67 + W.P.(C) 2318/2022&CM APPL. 6678/2022 (Interim Relief)

AVOLON AEROSPACE IRELAND AOE 51 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ORS.

.....Respondents

68 + W.P.(C) 2638/2022&CM APPL. 7580/2022 (Interim Relief)

AVOLON AEROSPACE AOE 32 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION & ANR.

.....Respondents

69 + W.P.(C) 2897/2022&CM APPL. 8406/2022 (Interim Relief)

AERGEN AIRCRAFT ELEVEN LIMITED .....Petitioner

versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) (1), INTERNATIONAL TAXATION, NEW DELHI AND ORS.

.....Respondents

70 + W.P.(C) 3571/2022&CM APPL. 10545/2022 (Interim Relief)

APTREE AVIATION TRADING 2 CO. LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.

.....Respondents

71 + W.P.(C) 3885/2022&CM APPL. 11549/2022 (Interim Relief)

ALAFCO IRISH AIRCRAFT LEASING TWO LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1) INTERNATIONAL TAXATION & ORS.

.....Respondents

72 + W.P.(C) 3886/2022&CM APPL. 11552/2022(Interim Relief)

ACG AIRCRAFT LEASING IRELAND LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ORS.

.....Respondents

73 + W.P.(C) 4022/2022&CM APPL. 12031/2022 (Interim Relief)

ACCIPITER INVESTMENTS AIRCRAFT 2 LIMITED

.....Petitioner

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)(1) INTERNATIONAL TAXATION & ORS.

.....Respondents

74 + W.P.(C) 4052/2022&CM APPL. 12077/2022(Interim Relief)

ORIX AVIATION SYSTEMS LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 2 2 INTERNATIONAL TAXATION & ORS.

.....Respondents

75 + W.P.(C) 4393/2022, CM APPL. 13089/2022 (Interim Relief)&CM APPL. 13090/2022 (Direction) SMBC AVIATION CAPITAL IRELAND LEASING 3 LTD. (FORMERLY KNOWN AS RBS AEROSPACE IRELAND LEASING 3 LIMITED)

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1) (2), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

76 + W.P.(C) 4394/2022&CM APPL. 13092/2022 (Interim Relief)

AVOLON AEROSPACE LEASING LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents

77 + W.P.(C) 4492/2022&CM APPL. 13378/2022 (Interim Relief)

HKAC LEASING IGO NO 6 LIMITED

.....Petitioner

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents

78 + W.P.(C) 4493/2022, CM APPL. 13381/2022 (Interim Relief)&CM APPL. 13382/2022 (Direction) SMBC AVIATION CAPITAL LTD (FORMERLY KNOWN AS RBS AEROSPACE LIMITED)

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ANR.

.....Respondents

79 + W.P.(C) 4494/2022 & CM APPL. 13386/2022 (Interim Relief)

AVOLON AEROSPACE IRELAND AOE 53 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX & ORS.

.....Respondents

80 + W.P.(C) 4768/2022&CM APPL. 14293/2022 (Interim Relief) JACKSON SQUARE AVIATION IRELAND LIMITED FORMERLY KNOWN AS MUL AVIATION CAPITAL LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 1 2 INTERNATIONAL TAXATION & ORS.

.....Respondents

81 + W.P.(C) 4769/2022&CM APPL. 14295/2022 (Interim Relief)

LARE LEASING LIMITED

.....Petitioner

versus

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAXATION 2(2)(1), NEW DELHI AND ANR.

.....Respondents

82 + W.P.(C) 4864/2022, CM APPL. 14588/2022 (Interim Relief)

AWAS IRELAND LEASING FOUR LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1 1 1 INTERNATIONAL TAXATION & ORS.

.....Respondents

83 + W.P.(C) 4867/2022&CM APPL. 14593/2022 (Interim Relief) AIRCASTLE (IRELAND) LIMITED (FORMERLY KNOWN AS KLAATU AIRCRAFT LEASING IRELAND LIMITED)

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1) (2), INTERNATIONAL TAXATION NEW DELHI AND ORS.

.....Respondents

84 + W.P.(C) 4897/2022&CM APPL. 14649/2022 (Interim Relief)

JAMESTOWN AIRCRAFT LEASING LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1) (2) INTERNATIONAL TAXATION & ORS.

.....Respondents

85 + W.P.(C) 4913/2022&CM APPL. 14671/2022 (Interim Relief)

HOWTH AIRCRAFT LEASING LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)(1) INTERNATIONAL TAXATION This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

& ORS.

.....Respondents

86 + W.P.(C) 4914/2022&CM APPL. 14676/2022 (Interim Relief)

AWAS 5158 IRELAND LIMITED

.....Petitioner

versus ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1 -1 -1 INTERNATIONAL TAXATION & ORS.

.....Respondents

87 + W.P.(C) 4927/2022&CM APPL. 14699/2022 (Interim Relief)

TC SKYWARD AVIATION IRELAND LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3 (1) (1) INTERNATIONAL TAXATION NEW DELHI & ORS.

.....Respondents

88 + W.P.(C) 6183/2022&CM APPL. 18638/2022 (Interim Relief)

PEMBROKE AIRCRAFT LEASING 3 LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 (2)(2) INTERNATIONAL TAXATION & ORS.

.....Respondents

89 + W.P.(C) 7265/2022&CM APPL. 22262/2022 (Interim Relief)

AERGEN AIRCRAFT ELEVEN LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1) INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

90 + W.P.(C) 7421/2022&CM APPL. 22658/2022 (Interim Relief) This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ACCIPITER INVESTMENTS AIRCRAFT 2 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1-1-1 INTERNATIONAL TAXATION & ANR.

.....Respondents

91 + W.P.(C) 7432/2022&CM APPL. 22669/2022 (Interim Relief)

ALLAVIATION LEASING IGO (NO. 3) LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

92 + W.P.(C) 7452/2022&CM APPL. 22717/2022 (Interim Relief)

ACG AIRCRAFT LEASING IRELAND LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)(1) INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

93 + W.P.(C) 7484/2022&CM APPL. 22876/2022 (Interim Relief)

ALAFCO IRISH AIRCRAFT LEASING TWO LIMITED

.....Petitioner

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

94 + W.P.(C) 7513/2022&CM APPL. 22936/2022 (Interim Relief)

ORIX AVIATION SYSTEMS LIMITED

.....Petitioner

versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2-2- 2 INTERNATIONAL TAXATION & ANR. .....Respondents

95 + W.P.(C) 7595/2022&CM APPL. 23365/2022 (Interim Relief)

ALLCO LEASING IGO NO 1 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

96 + W.P.(C) 7599/2022&CM APPL. 23374/2022 (Interim Relief)

AVOLON AEROSPACE AOE 4 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

97 + W.P.(C) 7601/2022&CM APPL. 23378/2022 (Interim Relief)

AVOLON AEROSPACE AOE 17 LIMITED .....Petitioner

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1-1-1 INTERNATIONAL TAXATION & ANR.

.....Respondents

98 + W.P.(C) 7605/2022&CM APPL. 23385/2022 (Interim Relief)

AVOLON AEROSPACE AOE 15 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1-1-1 INTERNATIONAL TAXATION & ANR.

.....Respondents

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

99 + W.P.(C) 7607/2022&CM APPL. 23392/2022 (Interim Relief)

ALLCO LEASING IGO NO 2 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

100 + W.P.(C) 7637/2022 & CM APPL. 23450/2022 (Interim Relief)

AVOLON AEROSPACE IRELAND AOE 50 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

101 + W.P.(C) 7641/2022&CM APPL. 23455/2022 (Interim Relief)

ALLAVIATION LEASING (IGO NO. 4) LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

102 + W.P.(C) 7687/2022&CM APPL. 23546/2022 (Interim Relief)

AVOLON AEROSPACE AOE 33 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 -1 -1 INTERNATIONAL TAXATION & ANR.

.....Respondents

103 + W.P.(C) 7713/2022&CM APPL. 23605/2022 (Interim Relief)

AVOLON AEROSPACE (IRELAND ) AOE 52 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) ( 1), INTERNATIONAL TAXATION & ANR.

.....Respondents

104 + W.P.(C) 7729/2022&CM APPL. 23647/2022 (Interim Relief)

AVOLON AEROSPACE (IRELAND) AOE 51 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.

.....Respondents

105 + W.P.(C) 7732/2022&CM APPL. 23651/2022 (Interim Relief)

AVOLON AEROSPACE AOE 32 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.

.....Respondents

106 + W.P.(C) 7735/2022&CM APPL. 23654/2022 (Interim Relief) AIRCASTLE (IRELAND) LIMITED (FORMERLY KNOWN AS KLAATU AIRCRAFT LEASING (IRELAND) LIMITED)

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)(2) INTERNATIONAL TAXATION & ORS.

.....Respondent

107 + W.P.(C) 7783/2022&CM APPL. 23839/2022 (Interim Relief)

DUNLEWY AVIATION LEASING 1 LIMITED .....Petitioner

versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1-2 -2 INTERNATIONAL TAXATION & ANR.

.....Respondents

108 + W.P.(C) 7785/2022&CM APPL. 23848/2022 (Interim Relief)

AVOLON AEROSPACE (IRELAND) AOE 115 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION & ANR.

.....Respondents

109 + W.P.(C) 7787/2022&CM APPL. 23851/2022 (Interim Relief)

AVOLON AEROSPACE (IRELAND) AOE 116 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) (1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

110 + W.P.(C) 7789/2022&CM APPL. 23854/2022 (Interim Relief)

DUNLEWY AVIATION LEASING 2 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2)(2), INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

111 + W.P.(C) 7853/2022&CM APPL. 23966/2022 (Interim Relief)

BLUESKY 26 LEASING COMPANY LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE 1(1) (2) , INTERNATIONAL TAXATION , NEW DELHI AND ANR

.....Respondents This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

112 + W.P.(C) 7979/2022&CM APPL. 24316/2022 (Interim Relief)

SMBC AVIATION CAPITAL LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3 (1) (2,) INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

113 + W.P.(C) 8090/2022&CM APPL. 24540/2022 (Interim Relief)

AVOLON AEROSPACE (IRELAND) AOE 53 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

114 + W.P.(C) 8091/2022&CM APPL. 24544/2022 (Interim Relief)

MCAP EUROPE LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2- 2 - 1 INTERNATIONAL TAXATION & ANR.

.....Respondents 115 + W.P.(C) 8092/2022&CM APPL. 24547/2022 (Interim Relief)

HOWTH AIRCRAFT LEASING LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 INTERNATIONAL TAXATION & ANR......Respondents

116 + W.P.(C) 8106/2022&CM APPL. 24606/2022 (Interim Relief)

PEMBROKE AIRCRAFT LEASING 11 LIMITED

.....Petitioner

versus

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2)(2) INTERNATIONAL TAXATION, DELHI AND ANR.

.....Respondents

117 + W.P.(C) 8107/2022&CM APPL. 24608/2022 (Interim Relief)

PEMBROKE AIRCRAFT LEASING 3 LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 2 2 INTERNATIONAL TAXATION & ANR.

....Respondents

118 + W.P.(C) 8228/2022&CM APPL. 24845/2022 (Interim Relief) MACQUARIE AIRFINANCE ACQUISITIONS (IRELAND) LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 -2 -1 INTERNATIONAL TAXATION & ANR.

.....Respondents

119 + W.P.(C) 8230/2022&CM APPL. 24847/2022 (Interim Relief)

MACQUARIE AEROSPACE FINANCE 5090 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (2) (1), INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

120 + W.P.(C) 8231/2022&CM APPL. 24851/2022 (Interim Relief)

MASL IRELAND 22 LIMITED

.....Petitioner

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 -2 -1 INTERNATIONAL TAXATION & ANR.

.....Respondents This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

121 + W.P.(C) 8244/2022&CM APPL. 24873/2022 (Interim Relief)

JAMESTOWN AIRCRAFT LEASING LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1) (2), INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

122 + W.P.(C) 8277/2022&CM APPL. 24927/2022 (Interim Relief)

MACQUARIE AEROSPACE FINANCE 5027 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 2 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

123 + W.P.(C) 8278/2022&CM APPL. 24929/2022 (Interim Relief)

MACQUARIE AEROSPACE FINANCE 5092 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 2 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

124 + W.P.(C) 8389/2022&CM APPL. 25254/2022 (Interim Relief)

HKAC LEASING IGO NO 6 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 -1 -1 INTERNATIONAL TAXATION & ANR.

.....Respondents

125 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

+ W.P.(C) 8447/2022&CM APPL. 25478/2022 (Interim Relief)

INVER AIRCRAFT LEASING LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (1) (1), INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

126 + W.P.(C) 8492/2022&CM APPL. 25571/2022 (Interim Relief)

ORIENTAL LEASING 8 COMPANY LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 (2)(2), INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

127 + W.P.(C) 8511/2022&CM APPL. 25622/2022 (Interim Relief)

PEMBROKE AIRCRAFT LEASING 4 LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2- 2 -2 INTERNATIONAL TAXATION & ANR.

.....Respondents

128 + W.P.(C) 8521/2022&CM APPL. 25644/2022 (Interim Relief)

PEMBROKE AIRCRAFT LEASING 2 LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2(2)(2) INTERNATIONAL TAXATION, & ANR.

.....Respondents

129 + W.P.(C) 8618/2022&CM APPL. 25920/2022 (Interim Relief)

HKAC LEASING IGO NO 7 LIMITED

.....Petitioner

versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 2 1 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

130 + W.P.(C) 8634/2022&CM APPL. 25951/2022 (Interim Relief)

HKAC LEASING (IGO NO. 8) LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 2 (1) (1) INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

131 + W.P.(C) 8652/2022&CM APPL. 26056/2022 (Interim Relief)

HKAC LEASING IGO NO 9 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 2-1 -1 INTERNATIONAL TAXATION & ANR.

.....Respondents

132 + W.P.(C) 8718/2022&CM APPL. 26261/2022 (Interim Relief)

APTREE AVIATION TRADING 2 CO LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

133 + W.P.(C) 8728/2022&CM APPL. 26268/2022 (Interim Relief)

CONNOLLY AVIATION CAPITAL 2 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE (1) (2) (1), INTERNATIONAL TAXATION NEW DELHI This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

AND ANR.

.....Respondents

134 + W.P.(C) 8865/2022&CM APPL. 26685/2022 (Interim Relief)

CRESCENT LEASING 9 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 2 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

135 + W.P.(C) 8884/2022&CM APPL. 26722/2022 (Interim Relief) CIT AEROSPACE INTERNATIONAL UNLIMITED COMPANY

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE (1) (2) (1) INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

136 + W.P.(C) 8893/2022&CM APPL. 26735/2022 (Interim Relief) JACKSON SQUARE AVIATION IRELAND LIMITED (FORMERLY KNOWN AS MUL AVIATION CAPITAL LIMITED)

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1)(2), INTERNATIONAL TAXATION, NEW DELHI & ANR.

.....Respondents

137 + W.P.(C) 8898/2022&CM APPL. 26744/2022 (Interim Relief)

CONNOLLY AVIATION CAPITAL 1 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

(1) (2) (1) INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

138 + W.P.(C) 8907/2022&CM APPL. 26790/2022 (Interim Relief)

AWAS 5158 IRELAND LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)( 1) INTERNATIONAL TAXATION, NEW DELHI AND ANR

.....Respondents 139 + W.P.(C) 9010/2022&CM APPL. 27155/2022 (Interim Relief)

CELESTIAL AVIATION TRADING 23 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 -2- 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

140 + W.P.(C) 9027/2022&CM APPL. 27168/2022 (Interim Relief)

AWAS AVIATION LEASING (4433) LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

141 + W.P.(C) 9029/2022&CM APPL. 27171/2022 (Interim Relief)

CIT GROUP FINANCE IRELAND UNLIMITED COMPANY

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1- 2 -1 INTERNATIONAL TAXATION & ANR.

.....Respondents

142 + W.P.(C) 9031/2022 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

SUBRIA ONE DESIGNATED ACTIVITY COMPANY

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 1 2 INTERNATIONAL TAXATION NEW DELHI & ANR.

.....Respondents

143 + W.P.(C) 9034/2022&CM APPL. 27178/2022 (Interim Relief)

AWAS 2914 IRELAND LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents

144 + W.P.(C) 9042/2022&CM APPL. 27189/2022 (Interim Relief)

AWAS IRELAND LEASING FOUR LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1), INTERNATIONAL TAXATION, NEW DELHI AND ANR.

.....Respondents 145 + W.P.(C) 9070/2022& CM APPL. 27228/2022 (Interim Relief)

TIGA AVIATION LEASING LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), INTERNATIONAL TAXATION, NEW DELHI & ANR.

.....Respondents

146 + W.P.(C) 9089/2022&CM APPL. 27257/2022 (Interim Relief)

CONNOLLY AVIATION CAPITAL 3 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1- 2 -1 INTERNATIONAL TAXATION & ANR.

.....Respondents This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

147 + W.P.(C) 9231/2022&CM APPL. 27673/2022 (Interim Relief)

EMERALD AVIATION AOE 9 LIMITED .....Petitioner

versus ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1 2 2 INTERNATIONAL TAXATION & ANR.

.....Respondents

148 + W.P.(C) 9306/2022&CM APPL. 27886/2022 (Interim Relief)

AWAS AVIATION TRADING DAC

.....Petitioner

versus ASSISTANT COMMISSIONER OF INCOME-TAX CIRCLE 1 (1) (1), INTERNATIONAL TAXATION NEW DELHI AND ANR.

.....Respondents

149 + W.P.(C) 9466/2022&CM APPL. 28262/2022 (Interim Relief)

SPRITE AVIATION NO. 2 DAC

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 (1) (2), INTERNATIONAL TAXATION, NEW DELHI &ANR.

.....Respondents

150 + W.P.(C) 10839/2022&CM APPL. 31513/2022 (Interim Stay)

INTERGLOBE AVIATION LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 10 (1) DELHI

.....Respondent

151 + W.P.(C) 11084/2022&CM APPL. 32509/2022 (Interim Relief)

SDH WINGS LEASING 4 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 3 1 2 , INTERNATIONAL TAXATION, NEW DELHI & This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ANR.

.....Respondents 152 + W.P.(C) 12304/2022&CM APPL. 36907/2022 (Interim Relief) MACQUARIE AEROSPACE FINANCE 5090 LIMITED (FORMERLY KNOWN AS AWAS IRELAND LEASING SEVEN LIMITED)

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(2)(1) INTERNATIONAL TAXATION, NEW DELHI & ORS.

.....Respondents

153 + W.P.(C) 12305/2022&CM APPL. 36910/2022 (Interim Relief)

ORIX AVIATION SYSTEMS LIMITED

.....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 2 2 INTERNATIONAL TAXATION & ANR. .....Respondents

154 + W.P.(C) 12344/2022&CM APPL. 37074/2022 (Interim Relief) MACQUARIE AEROSPACE FINANCE 5027 LIMITED FORMERLY KNOWN AS AWAS IRELAND LEASING SIX LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 2 1 INTERNATIONAL TAXATION & ORS

......Respondents

155 + W.P.(C) 12345/2022&CM APPL. 37076/2022 (Interim Relief) MACQUARIE AEROSPACE FINANCE 5092 LIMITED FORMERLY KNOWN AS AWAS 5092 IRELAND LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 (2)(1) INTERNATIONAL TAXATION, NEW DELHI AND ORS

.....Respondents

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

156 + W.P.(C) 12417/2022&CM APPL. 37341/2022 (Interim Relief)

PEMBROKE AIRCRAFT LEASING 3 LIMITED .....Petitioner

versus

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2 - 2- 2 INTERNATIONAL TAXATION & ANR.

.....Respondents

157 + W.P.(C) 12463/2022&CM APPL. 37488/2022 (Interim Relief)

ID5992 AIRCRAFT LEASING LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2- 1 -1 INTERNATIONAL TAXATION & ANR.

.....Respondents

158 + W.P.(C) 12464/2022&CM APPL. 37492/2022 (Interim Relief)

DUNLEWY AVIATION LEASING 1 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 2 2, INTERNATIONAL TAXATION & ANR.

.....Respondents

159 + W.P.(C) 12465/2022&CM APPL. 37494/2022 (Interim Relief) ARCHWAY AVIATION IRELAND 11 LIMITED UNDER VOLUNTARY LIQUIDATION

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 1, INTERNATIONAL TAXATION & ANR.

.....Respondents

160 + W.P.(C) 12537/2022&CM APPL. 37952/2022 (Interim Relief)

HKAC LEASING 6860 IRELAND LIMITED .....Petitioner

versus This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2- 1- 1 INTERNATIONAL TAXATION & ANR.

.....Respondents

161 + W.P.(C) 12597/2022&CM APPL. 38184/2022 (Interim Relief)

INVER AIRCRAFT LEASING LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 INTERNATIONAL TAXATION & ORS.

.....Respondents

162 + W.P.(C) 12729/2022&CM APPL. 38691/2022 (Interim Relief)

HKAC LEASING IGO NO. 7 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 -1- 1 INTERNATIONAL TAXATION & ORS.

.....Respondents

163 + W.P.(C) 12731/2022&CM APPL. 38698/2022 (Interim Relief)

INVER AIRCRAFT LEASING LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 1 1 INTERNATIONAL TAXATION & ORS.

.....Respondents

164 + W.P.(C) 12732/2022&CM APPL. 38700/2022 (Interim Relief)

HKAC LEASING (IGO NO. 8) LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2 (1) (1), INTERNATIONAL TAXATION, NEW DELHI AND ORS

.....Respondents

This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

165 + W.P.(C) 12764/2022&CM APPL. 38819/2022 (Interim Relief)

HKAC LEASING (IGO NO. 9) LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), INTERNATIONAL TAXATION, NEW DELHI & ORS.

.....Respondents

166 + W.P.(C) 12765/2022&CM APPL. 38821/2022 (Interim Relief)

EMERALD AVIATION AOE 9 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(2)(2), INTERNATIONAL TAXATION, NEW DELHI & ORS.

.....Respondents

167 + W.P.(C) 12840/2022&CM APPL. 39038/2022 (Interim Relief)

EMERALD AVIATION AOE 9 LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2) (2), INTERNATIONAL TAXATION & ORS.

.....Respondents

168 + W.P.(C) 13034/2022&CM APPL. 39506/2022(Interim Stay)

INTERGLOBE AVIATION LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 10(1) DELHI

.....Respondent 169 + W.P.(C) 13100/2022&CM APPL. 39710/2022 (Interim Relief)

INTERGLOBE AVIATION LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 10(1) DELHI

.....Respondent This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

170 + W.P.(C) 13225/2022&CM APPL. 40020/2022 (Interim Relief)

BOC AVIATION IRELAND LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(2), INTERNATIONAL TAXATION & ANR.

.....Respondents

171 + W.P.(C) 13300/2022&CM APPL. 40346/2022 (Interim Relief) AWAS AVIATION TRADING DAC (ERSTWHILE SHAREHOLDER OF AWAS 5155 IRELAND LIMITED)

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1 ) (1), INTERNATIONAL TAXATION NEW DELHI AND ORS

.....Respondents 172 + W.P.(C) 13576/2022&CM APPL. 41367/2022 (Interim Relief)

AETHER AIRCRAFT 1 LIMITED

.....Petitioner

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 1 1, INTERNATIONAL TAXATION & ORS.

.....Respondents

173 + W.P.(C) 13577/2022&CM APPL. 41369/2022 (Interim Relief)

AETHER AIRCRAFT 1 LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1) (1), INTERNATIONAL TAXATION NEW DELHI AND ORS.

.....Respondents

174 + W.P.(C) 15611/2023

SUBRIA THREE LIMITED

.....Petitioner This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3(1)(2), INTERNATIONAL TAXATION, NEW DELHI & ANR.

.....Respondent

175 + W.P.(C) 15612/2023

SUBRIA FOUR LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3 1 2, INTERNATIONAL TAXATION, NEW DELHI & ANR.

.....Respondents

176 + W.P.(C) 15631/2023

SUBRIA FIVE LIMITED

.....Petitioner

versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3 1 2, INTERNATIONAL TAXATION, NEW DELHI & ANR.

.....Respondents

177 + W.P.(C) 15632/2023

SUBRIA SIX LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3 1 2, INTERNATIONAL TAXATION, NEW DELHI & ANR.

.....Respondents

178 + W.P.(C) 16434/2023&CM APPL. 66182/2023 (Interim Relief)

SUBRIA TWO LIMITED

.....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 3 1 2 , INTERNATIONAL TAXATION NEW DELHI & ANR.

.....Respondents

179 + W.P.(C) 5961/2024&CM APPL. 24760/2024 (Interim Relief) This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

HKAC LEASING 6860 IRELAND LIMITED .....Petitioner

versus

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2 1 1, INTERNATIONAL TAXATION & ANR.

.....Respondents

For the Petitioners

Mr. Mayank Nagi, Mr. Tarun Singh and Mr. Sandeep Yadav, Advocates in Item Nos. 11, 150, 168, 169. Mr. Sachit Jolly, Ms. Anuradha Dutt, Ms. Disha Jham, Ms. Soumya Singh, Mr. Devansh Jain, Mr. Raghav Dutt, Mr. Aditya Rathore and Mr. Abhyudaya Shankar Bajpai, Advocates in item nos. 12 to 149, 151 to 167, 170 to 178. For the Respondents Mr. Abhishek Maratha, SSC with Mr. Parth Semiwal, Mr. Apoorv Agarwal, Jr SCs, Ms. Nupur Sharma, Mr. Gaurav Singh, Ms. Muskan Goel, Mr. Bhanukaran Singh, Mr. Sumit Jetley, Ms. Muskaan Goel and Mr. Himanshu Gaur, Advocates for Revenue in Item Nos.1, 07, 10, 150, 168 & 169. Mr. Vipul Agrawal, SSC with Mr. Gibran Naushad and Ms. Sakshi Shairwal, JSCs for Revenue in item No. 11, 88. Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC, Ms. Pranjal Singh and Mr. Abhishek, Mr. Vikram, Advs. in item Nos. 8, 9, 12, 14 to 16, 20 to 29, 32, 33, 35, 36, 42 to 48, 50, 52, 53, 55 to 73, 76, 79, 101 & 110. Mr. Indruj Singh Rai, SSC with Mr. Sanjeev Menon, Mr. Rahul Singh, JSCs and Mr. Anmol Jagga, Adv. in item Nos. 17, 18, 30, 43, 74, 77, 85, 94, 114, 115, 124, 129, 130, 131, 153, 160, 162, 164, 165. Mr. Puneet Rai, SSC with Mr. Ashvini Kumar and Mr. Rishabh Nangia, Advocates for Income Tax Dept. in Item-141, 142, 145, 146, 149, 172, 173, 174, 175, 176, 177 & 178. Mr. Sunil Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, JSCs and Mr. Utkarsh Tiwari, Advocate in item Nos. 13, 40, 41, 75, 78, 82, 86, 112, 138, 140, 143, 144, 148, 151, 159, 171, 179. Mr. Aseem Chawla, Sr. Standing Counsel with Ms. Pratishtha Chaudhary Adv. for Revenue in item nos. 89 to 93, 95 to 105, 107 to 109 & 111, 113, 132 to 135, 137, 139, 146, 158 & 170 This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54

Mr. Sanjay Kumar for Revenue in Item Nos. 19, 20, 80, 81, 83, 84, 106, 118, 120 to 123, 125, 136, 152, 154, 155, 157, 161, 163. Mr. Debesh Panda, SSC with Ms. Zehra Khan, JSC, Mr. Vikramaditya Singh, JSC and Ms. Anauntta Shankar, Advocate in item Nos. 116, 117, 126, 127, 128, 147, 156, 166, 167.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE RAVINDER DUDEJA

O R D E R %

14.11.2024

A request for accommodation is made on behalf of Mr. N. Venkataraman, the learned ASG and who is unable to attend to the batch today.

Acceding to that request, let this batch be called again on 06.12.2024 as part heard.

YASHWANT VARMA, J.

RAVINDER DUDEJA, J. OCTOBER 14, 2024/DR This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 14:03:54