What did the High Court hold?

The Delhi High Court disposed of the present appeal in terms of its previous judgments on similar issues for the appellant. The final outcome will be subject to the Supreme Court's decision in pending civil appeals.

The appellant filed an Income Tax Appeal challenging an ITAT order for AY 2016-17. The appellant's counsel admitted that the issue was already decided by the Delhi High Court in the appellant's own case, with appeals pending before the Supreme Court.

What were the issues?

Whether the present appeal raises issues already decided by the High Court in the appellant's own case, and if so, how to proceed given pending Supreme Court appeals.

Amadeus It Group Sa vs DCIT | Delhi High Court 2022

$~S-181 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 197/2022 & CM APPL.30897/2022 AMADEUS IT GROUP SA ..... Appellant Through: Mr.Udit Naresh, Advocate. versus DEPUTY COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr.Sunil Agarwal, Sr.Standing Counsel with Mr.Tushar Gutpa, Jr.Standing Counsel and Mr.Utkarsh Tiwari, Advocate. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA O R D E R % 15.07.2022 Present Income Tax Appeal has been filed challenging the Order dated 29th January, 2021 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No.7047/Del/2019 for the Assessment Year 2016-17. Learned counsel for the Appellant fairly admits that the issue raised in the present appeal has been answered by this Court in appellant’s own case in ITA Nos. 191-193/2011 and appeal against the same is pending disposal before the Supreme Court being CA Nos.8055/2011 and 1596-98/2014. He states that similar issues raised in appeals for Assessment Years 2007-08 to 2012-13 have been answered by this Court in ITA Nos. 67/2021, 90/2021; ITA No. 93/2021 and ITA Nos. 82/2021, 83/2021, 85/2021 vide orders dated 09th March, 2021, 22nd March, 2021 and 23rd March, 2021 respectively. 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 13:11:58

Accordingly, the present appeal along with pending application is disposed of in terms of the judgments of the Co-ordinate Bench referred to hereinabove. It is made clear that the final result qua the dispute between the parties will abide by the judgment of the Supreme Court in the Civil Appeals referred to hereinabove. MANMOHAN, J MANMEET PRITAM SINGH ARORA, J JULY 15, 2022 TS 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 13:11:58

AMADEUS IT GROUP SA vs. DEPUTY COMMISSIONER OF INCOME TAX

What did the High Court hold?

What were the facts?

What were the issues?

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