GO AIRLINES PRIVATE LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) The aforesaid three writ petitions involve interpretation of Section 10 (15A) of the Income Tax Act, 1961 (Act, for short). The writ-petitioners are two companies engaged in the business of operation of aircrafts and are aggrieved by orders passed by the, Union of India, Ministry of Finance, Central Board of Direct Taxes rejecting their applications under the aforesaid section. 2. Go Airlines (India) Pvt. Ltd. in W. P. (C) 8761/2010 has impugned two orders passed by the Union of India dated 7th August, 2009 and 29th October, 2009. The order dated 7th August, 2009 rejects their application inter alia recording as under:-

(2.) By order dated 29th October, 2009, the said petitioner was informed that their application has already been rejected by the Central Board of Direct Taxes on 7th August, 2009.

(3.) The writ-petitioner Kingfisher Airlines Pvt. Ltd. in W. P. (C) No. 6429/2011 has impugned order dated 28th June, 2010 passed by the Central Board of Direct Taxes, inter alia, recording as under:-