Delhi High Court - Orders
Qualcomm Incorporated vs Dy. Commissioner Of Income Tax on 10 September, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~10 & 12
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 317/2025 CM APPL. 50916/2025
+ ITA 319/2025 CM APPL. 50924/2025
QUALCOMM INCORPORATED
.....Appellant
Through: Mr. Percy Pardiwala, Sr. Adv with
Mr. Nishant Thakkar, Ms. Jasmin
Amalsadvala and Mr. Nikhil Ranjan,
Advs.
versus
DY. COMMISSIONER OF INCOME TAX
.....Respondent
Through: Mr. Ruchir Bhatia SSC with Mr.
Anant Mann JSC and Mr. Abhishek
Anand, Adv.
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 10.09.2025 CM APPL. 50918/2025 (Delay) in ITA 371/2025 CM APPL. 50926/2025 (Delay) in ITA 319/2025
1. For the reasons stated in the applications, the delay of 155 days (in both the appeals) in filing the captioned appeals are condoned.
2. The applications stand disposed of. ITA 317/2025 CM APPL. 50916/2025 (Stay) ITA 319/2025 CM APPL. 50924/2025 (Stay)
3. Admit.
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 16/09/2025 at 21:39:35
4. Following substantial questions of law arises for consideration in this appeal :
"A.Whether the Ld. AO had erred in initiating and completing the reassessment without possessing information as required under explanation 1 to section 148 of the Act, rendering such assessment to be void ab initio and liable to be quashed?.
B.Whether the Ld. AO while issuing the notice under section 148 of the Act, 148A(b) of the Act and passing the order under section 148A(d) of the Act erred in not obtaining prior approval of the specified authority under Section 151 of the Act ?
C. Whether the proceedings under section 148A of the Act and Notice under section 148 of the Act are without jurisdiction in as much as they are contrary to the provisions of section 151A of the Act read with the E- assessment of Income escaping assessment Scheme, 2022? "
5. Learned counsel for the parties to file written submissions along with the judgments they intend to rely upon before the next date.
6. Re-notify on 24.03.2026.
V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 10, 2025 dd 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 16/09/2025 at 21:39:35