Celestial Aviation Trading 64 Limited v. The Income Tax Officer Ward 1 (2) (1) International Taxation & ANR.

$~46 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 1647/2022, CM APPL. 4771/2022 CELESTIAL AVIATION TRADING 64 LIMITED .....Petitioner Through:

Mr. Sachit Jolly, Sr. Adv. with Ms Anuradha Dutt, Ms. Sherry Goyal, Ms. Viyushti Rawat, Mr. Devansh Jain and Mr. Sarthak Abrol, Advs.

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

.....Respondents Through:

Appearance not given

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R

% 04.02.2026 1.

The matter relates to Financial Year 2021-22 in relation to an order passed under Section 197 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act of 1961') on 10.12.2021.

2.

Mr. Sachit Jolly, learned senior counsel submitted that the Tribunal has decided the issue involved on merits in petitioner's favour vide order dated 29.10.2025 and thereafter, in the present appeal effect thereof too has been given by the Assessing Officer on 30.01.2026. 3.

Such being the position, the writ petition has been rendered infructuous.

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 06/02/2026 at 13:15:16

4.

The petition stands disposed of accordingly.

5.

Pending applications, if any, are also disposed of. DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 4, 2026/cd 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 06/02/2026 at 13:15:16