What did the High Court hold?

The Delhi High Court adjourned the hearing for the entire batch of cases. The adjournment was granted due to the unavailability of the learned Additional Solicitor General. The matters are to be relisted on a future date.

This judgment pertains to a batch of appeals and writ petitions filed by various entities, including Principal Commissioners of Income Tax and companies like Interglobe Aviation Ltd. and Spice Jet Limited. The cases involve complex tax disputes.

What were the issues?

The primary issue is the resolution of tax disputes raised in the appeals and writ petitions. However, the current order only addresses the procedural aspect of adjourning the hearing.

PCIT vs M/S Interglobe Aviation Ltd | Delhi High Court 2024

$~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