THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. RAYTHEON COMPANY

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ITA - 51 / 2024HC Delhi22 January 20241 pages
For Petitioner: RUCHIR BHATIA
AI SummaryDismissed

What did the High Court hold?

The High Court noted the concession made by the learned counsel for the appellant (Revenue). The counsel fairly conceded that the issues arising from the order of the Income Tax Appellate Tribunal were concluded against the Revenue in light of the Supreme Court's judgment in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation [2021 SCC OnLine SC 736]. Based on this concession, the High Court held that the appeal, along with any pending applications, shall stand dismissed. The reasoning is solely based on the binding precedent of the Supreme Court and the Revenue's acceptance of its applicability. No specific findings on the merits of the original ITAT order were made by the High Court.

What were the facts?

The appeal was filed by the Commissioner of Income Tax - International Taxation - 3 (the Revenue) against an order of the Income Tax Appellate Tribunal (ITAT). The assessee is Raytheon Company. The specific assessment year(s) and the amount in dispute are not recorded in the judgment. The procedural history leading to the ITAT order is not detailed. The High Court is considering the appeal filed by the Revenue against the ITAT's decision.

What were the issues?

1. Whether the issues arising from the order of the Income Tax Appellate Tribunal stand concluded against the Revenue in light of the Supreme Court judgment in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation [2021 SCC OnLine SC 736]? (Question of law) The Revenue, through its counsel, conceded that the issues before the High Court were concluded against it based on the Supreme Court's decision in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation. The Revenue did not present any arguments to the contrary.

AI-generated summary — verify with the full judgment below

$~55 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 51/2024 & CM APPL. 3710/2024

THE COMMISSIONER OF INCOME TAX -

INTERNATIONAL TAXATION -3 ..... Appellant Through: Mr. Ruchir Bhatia, Sr. Standing Counsel with Ms. Deeksha Gupta, Advs.

versus

RAYTHEON COMPANY

..... Respondent Through: Mr. Nageswar Rao and Ms. Viyushti Rawat, Advs.

CORAM:

HON'BLE MR. JUSTICE YASHWANT VARMA

HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR

KAURAV

O R D E R %

22.01.2024 Mr. Bhatia, learned counsel representing the appellant fairly concedes that the issues which arise from the order of the Income Tax Appellate Tribunal stand concluded against the Revenue in light of the judgment rendered by the Supreme Court in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation [2021 SCC OnLine SC 736]. In view of the aforesaid, the appeal along with pending application shall stand dismissed.

YASHWANT VARMA, J.

PURUSHAINDRA KUMAR KAURAV, J. JANUARY 22, 2024/neha This is a digitally signed order. 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 27/03/2026 at 16:43:28

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