High Court of Delhi · Judgments and reasoned final orders
Principal Commissioner of Income Tax, Delhi-1 v. M/s Celebi Delhi Cargo Terminal Management India Pvt. Ltd.
ITA 310/2026 ·
Disallowance of deduction under Section 80-IA(4) for airport cargo terminal operations for AY 2016-17 following the coordinate bench judgment dated 30.01.2025 in ITA 619/2019 in the assessee's own case, while directing that the Supreme Court's decision and any interim relief in SLP(C) Diary No. 23083/2025 (AYs 2012-13 & 2013-14) shall mutatis mutandis govern AY 2016-17.
1. FACTS OF THE CASE
The Revenue appealed under Section 260A for AY 2016-17 challenging the ITAT's allowance of deduction under Section 80-IA(4) in respect of the cargo terminal at IGI Airport developed under concession with DIAL. For earlier years (AYs 2012-13 & 2013-14), a coordinate bench had decided the questions against the assessee on 30.01.2025 in ITA No. 619/2019, against which the assessee's SLP (Diary No. 23083/2025) was pending before the Supreme Court.
2. DISCUSSION BY THE COURT
The Division Bench held that since the identical three questions of law under Section 80-IA(4) had already been answered against the assessee by the coordinate bench on 30.01.2025 in ITA No. 619/2019, those questions must be decided against the assessee for AY 2016-17 as well. However, to avoid multiplicity of litigation, the Court declared that the final order as well as any interim relief granted by the Supreme Court in SLP(C) Diary No. 23083/2025 shall mutatis mutandis apply to AY 2016-17 without requiring a separate SLP.
3. JUDICIAL DECISION
Disposing of ITA 310/2026, the High Court answered the questions against the assessee in light of the judgment dated 30.01.2025 in ITA 619/2019, subject to the stipulation that the Supreme Court's orders in SLP(C) Diary No. 23083/2025 shall automatically govern AY 2016-17.
4. OUTCOME
Revenue (subject to SC SLP outcome) - Questions decided against assessee following ITA 619/2019, governed mutatis mutandis by SLP(C) Diary No. 23083/2025.
5. AKHB REVIEW POINT
Where an Earlier-Year High Court ruling is already pending before the Supreme Court on SLP, requesting a mutatis mutandis linkage clause spares the taxpayer the cost of filing a fresh SLP for subsequent assessment years.
Source and verification
3-page official High Court of Delhi judgment PDF (DLHC011322272024_1_2026-04-15.pdf, 41,878 bytes).
Original PDF: 3 pages · SHA-256: 997c2823ec2e2041aa71f66595f46532bec7e139c983aec983ea58ecc1350317
Supplied source-reviewed note retained; original bytes and identity validation checked in this release. Substantive re-review is not claimed for this record.
Applies Section 80-IA(4) of the Income-tax Act, 1961 for AY 2016-17. Income-tax Act, 2025 equivalence is not verified.
Full 3-page primary judgment PDF text read and verified page-by-page. Follows PCIT v. Celebi Delhi Cargo Terminal Management India Pvt. Ltd. (ITA 619/2019 decided 30.01.2025) and links outcome directly to pending SLP(C) Diary No. 23083/2025.
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