M/S Summit Aviation Private Limited v. Commisioner Of Income Tax & ANR.

$~12 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2612/2023 & CM APPL. 10078/2023 (interim relief) M/S SUMMIT AVIATION PRIVATE LIMITED..... Petitioner Through:

Ms. Anjali Chauhan, Ms.

Pragati Sharma, Mr. Harshit Pandey, Mr. Tushar Tokas and Ms. Ritika Rai, Advs.

versus COMMISIONER OF INCOME TAX & ANR. ..... Respondents Through:

Mr. Puneet Rai, Sr. SC with Mr. Ashvini Kumar and Mr.

Rishabh Nangia, SC along with Mr. Nikhil Jain, Adv.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

O R D E R

% 11.01.2024 1.

This petition has been preferred challenging the Business Attachment Order and Prohibitory Orders ["Attachment and Prohibitory Orders"] dated 15 November 2019, 14 November 2019 and 18 November 2019. The aforesaid Attachment and Prohibitory Orders appear to have been drawn in respect of a demand which stood raised.

2.

We are further informed by Mr. Rai, learned counsel appearing on behalf of the respondent that the tax demands pertained to Assessment Years 2011-2012 to 2016-2017 and the same have been confirmed consequent to the dismissal of the appeal preferred by the 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 03/07/2025 at 22:52:41

writ petitioner.

3.

In view of the aforesaid, it is evident that the writ petitioner would have to pursue remedies as may otherwise be permissible in law.

4.

We are additionally informed that the helicopter which had been provisionally attached pursuant to the impugned orders also appears to have been mortgaged in favour of a Financial Institution which in exercise of its independent statutory rights had proceeded to auction the same. The proceeding pertaining to that auction conducted by the financial institution, we are informed form subject matter of W.P.(C) 15237 of 2023 and W.P.(C) 15238 of 2023.The Attachment and Prohibitory Orders passed by the respondent Department are yet to be lifted.

5.

In view of the aforesaid developments and the facts noticed above, we find no justification to continue the writ petition which consequently shall stand disposed of along with pending application. 6.

All rights and contentions of the writ petitioner are kept open to be addressed in appropriate proceedings.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J.

JANUARY 11, 2024//p 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 03/07/2025 at 22:52:41