Celestial Aviation Trading 64 Limited v. the Income Tax Officer Ward 1 (2) (1) International Taxation & Anr.
Case brief
What is this about?
Delhi High Court; W.P.(C) 1647/2022; CM APPL. 4771/2022; Celestial Aviation Trading 64 Limited vs Income Tax Officer Ward 1(2)(1) International Taxation; Section 197 Income Tax Act 1961; certificate/order for lower/no deduction of tax; Financial Year 2021-22; order dated 10.12.2021; writ petition rendered infructuous; Tribunal decision in assessee's favour dated 29.10.2025; Assessing Officer gave effect on 30.01.2026; petition disposed of without merits adjudication; pending applications disposed; Bench: Justice Dinesh Mehta and Justice Vinod Kumar; decided 04.02.2026.
What did the court decide?
As the Tribunal decided the issue on merits in the petitioner's favour by order dated 29.10.2025 and the Assessing Officer gave effect thereto on 30.01.2026, the writ petition has been rendered infructuous ¶13