THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -3 vs. SFDC IRELAND LIMITED (FORMERLY KNOWN AS TABLEAU INTERNATIONAL UNLIMITED COMPANY)
What did the High Court hold?
The High Court upheld the order of the Income Tax Appellate Tribunal. The Tribunal had correctly set aside the assessment order dated 27.01.2025, which was passed by the Assessing Officer in the name of an erstwhile company. This was done despite the fact that the said company had merged with SFDC Ireland Limited, and this merger had been duly intimated to the Assessing Officer and the Dispute Resolution Panel. The Tribunal's decision was based on the judgment of the Hon'ble Supreme Court in Principal Commissioner of Income Tax vs. Maruti Suzuki India Ltd. ([2019] 107 taxmann.com 375 (SC)). As the appellant (Revenue) could not present any distinguishing facts, the High Court found no reason to interfere with the Tribunal's order. The appeal was accordingly rejected.
What were the facts?
The appeal is filed by the Commissioner of Income Tax - International Taxation - 3 against the order dated 02.09.2025 passed by the Income Tax Appellate Tribunal (Tribunal). The Tribunal had set aside the assessment order dated 27.01.2025, which was passed by the Assessing Officer. The assessment order was issued in the name of an erstwhile company, even though it had merged with SFDC Ireland Limited (the appellant before the Tribunal, respondent in this appeal). Intimation of this merger was provided to both the Assessing Officer and the Dispute Resolution Panel (DRP) on 09.08.2024 and 22.10.2024, respectively. The Tribunal noted these facts in its order under challenge.
What were the issues?
1. Whether the Tribunal erred in setting aside the assessment order passed in the name of an erstwhile company, despite the merger of that company with SFDC Ireland Limited and intimation thereof to the revenue authorities? (Question of law) Assessee's Contention (as implied by the Tribunal's decision): The assessment order is invalid as it was passed against a non-existent entity after a merger, and the revenue was duly notified of this fact. The Tribunal relied on the Supreme Court judgment in Principal Commissioner of Income Tax vs. Maruti Suzuki India Ltd. ([2019] 107 taxmann.com 375 (SC)). Revenue's Contention: The learned counsel for the appellant (Revenue) was not able to point out any distinguishing facts to challenge the Tribunal's decision.
AI-generated summary — verify with the full judgment below
Cause title — parties, addresses and appearances
O R D E R %
2026
The appeal in hands is directed against the order dated 02.09.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench ‘D’: New Delhi (hereinafter referred to as ‘Tribunal’) in ITA No. 1475/Del./2025. 2. On perusal of the record, we find that the Tribunal has set aside the assessment order dated 27.01.2025, passed by the Assessing Officer on the ground that the same was passed in the name of erstwhile company though the same had been merged in SFDC Ireland Limited-the appellant herein in spite of the fact that intimation to this effect had been given to both the Assessing Officer and DRP on 09.08.2024 and 22.10.2024, respectively as has been 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 31/07/2026 at 13:51:36
noticed by the Tribunal in its order under challenge.
The Tribunal has relied upon judgment of Hon’ble the Supreme Court Suzuki India Ltd. reported in [2019] 107 taxmann.com 375 (SC).
Since the Tribunal’s decision is based upon the judgment of Hon’ble the Supreme Court and learned counsel for the appellant has not been able to point out any distinguishing fact, we do not find any reason to interfere in the present appeal.
The appeal is, therefore, rejected.
DINESH MEHTA, J.
RAJNEESH KUMAR GUPTA, J. JULY 29, 2026/nk
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 31/07/2026 at 13:51:36
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