PRINCIPAL COMMISSIONER OF INCOME TAX-1 vs. WORSHIP INFRAPROJECTS PVT. LTD.

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ITA/51/2024HC RajasthanRJHC02021335202408 October 2024Bench: PANKAJ BHANDARI,PRAVEER BHATNAGAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the issues arising from the order of the Income Tax Appellate Tribunal are concluded against the Revenue. This finding is based on the concession made by the Revenue's counsel, who admitted that the matter is covered by the Supreme Court's judgment in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation [2021 SCC OnLine SC 736]. The Court accepted this concession. Consequently, the appeal filed by the Commissioner of Income Tax was dismissed. No specific relief was granted to the assessee as the appeal itself was dismissed. No issues were left undecided.

What were the facts?

This case involves an appeal by the Commissioner of Income Tax (International Taxation)-3 against an order passed by the Income Tax Appellate Tribunal (ITAT). The assessee is Raytheon Company. The specific assessment year(s) and the amount in dispute are not explicitly mentioned in the provided text. The procedural history leading to this appeal before the High Court is that the Revenue has challenged an ITAT order. However, during the hearing, the Revenue's counsel conceded that the issues raised in the appeal are concluded against the Revenue based on a Supreme Court judgment.

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 judgment in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation [2021 SCC OnLine SC 736]? (Question of law) Assessee's Contention: The judgment does not record any specific contentions from the assessee. The appeal is decided based on the Revenue's concession. Revenue's Contention: The Revenue, through its learned counsel, conceded that the issues before the High Court are concluded against it in view of the Supreme Court's decision in Director of Income-Tax, New Delhi vs. Mitsubishi Corporation [2021 SCC OnLine SC 736].

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 06/06/2024 at 14:42:57

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