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Delhi High Court - Orders

Huawei Technologies Co., Ltd vs Assistant Director Of Income Tax Circle ... on 29 January, 2025

Author: Yashwant Varma

Bench: Yashwant Varma

                             $~76 to 81 & 62
                             *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                             +         ITA 710/2017
                                       HUAWEI TECHNOLOGIES CO., LTD.                                                       .....Appellant
                                                                            Through:                 Ms. Kavita Jha, Sr. Adv. with
                                                                                                     Mr. Himanshu Aggarwal, Adv.

                                                                            versus

                                       ASSISTANT DIRECTOR OF INCOME TAX CIRCLE 3(2),
                                       INTERNATIONAL TAXATION,
                                       NEW DELHI                              .....Respondent
                                                     Through: Mr. Puneet Rai, SSC along with
                                                              Mr. Ashvini Kumar, Mr.
                                                              Rishabh Nangia, JSCs, Mr.
                                                              Nikhil Jain and Ms. Srishti
                                                              Sharma, Advs.
                             77
                             +         ITA 711/2017
                                       HUAWEI TECHNOLOGIES CO., LTD.                                                       .....Appellant
                                                                            Through:                 Ms. Kavita Jha, Sr. Adv. with
                                                                                                     Mr. Himanshu Aggarwal, Adv.

                                                                            versus

                                       ASSISTANT DIRECTOR OF INCOME TAX CIRCLE 3(2),
                                       INTERNATIONAL TAXATION,
                                       NEW DELHI                              .....Respondent
                                                     Through: Mr. Puneet Rai, SSC along with
                                                              Mr. Ashvini Kumar, Mr.
                                                              Rishabh Nangia, JSCs, Mr.
                                                              Nikhil Jain and Ms. Srishti
                                                              Sharma, Advs.
                             78
                             +         ITA 712/2017
                                       HUAWEI TECHNOLOGIES CO., LTD.                                                       .....Appellant
                                                                            Through:                 Ms. Kavita Jha, Sr. Adv. with
                                                                                                     Mr. Himanshu Aggarwal, Adv.


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 30/01/2025 at 22:11:19
                                                                             versus

                                       ASSISTANT DIRECTOR OF INCOME TAX CIRCLE 3(2),
                                       INTERNATIONAL TAXATION,
                                        NEW DELHI                            .....Respondent
                                                     Through: Mr. Puneet Rai, SSC along with
                                                              Mr. Ashvini Kumar, Mr.
                                                              Rishabh Nangia, JSCs, Mr.
                                                              Nikhil Jain and Ms. Srishti
                                                              Sharma, Advs.
                             79
                             +         ITA 714/2017
                                       HUAWEI TECHNOLOGIES CO., LTD.                                                       .....Appellant
                                                                            Through:                 Ms. Kavita Jha, Sr. Adv. with
                                                                                                     Mr. Himanshu Aggarwal, Adv.

                                                                            versus

                                       ASSISTANT DIRECTOR OF INCOME TAX CIRCLE 3(2),
                                       INTERNATIONAL TAXATION,
                                       NEW DELHI                              .....Respondent
                                                     Through: Mr. Puneet Rai, SSC along with
                                                              Mr. Ashvini Kumar, Mr.
                                                              Rishabh Nangia, JSCs, Mr.
                                                              Nikhil Jain and Ms. Srishti
                                                              Sharma, Advs.

                             80
                             +         ITA 128/2023
                                       HUAWEI TECHNOLOGIES CO LTD                                                          .....Appellant
                                                                            Through:                 Ms. Kavita Jha, Sr. Adv. with
                                                                                                     Mr. Himanshu Aggarwal, Adv.

                                                                            versus

                                       ADDITIONAL DIRECTOR OF INCOME
                                       TAX                               .....Respondent
                                                    Through: Mr. N. Venkataraman, ASG



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 30/01/2025 at 22:11:19
                                                                                                      with Mr. Vipul Agrawal, SSC,
                                                                                                     Ms. Sakshi Shairwal, JSC &
                                                                                                     Mr. Gaovaang Ranjan, Adv.
                             81
                             +         ITA 130/2023
                                       HUAWEI TECHNOLOGIES CO LTD                                                          .....Appellant
                                                                            Through:                 Ms. Kavita Jha, Sr. Adv. with
                                                                                                     Mr. Himanshu Aggarwal, Adv.

                                                                            versus

                                       ADDITIONAL DIRECTOR OF INCOME
                                       TAX                                 .....Respondent
                                                    Through: Mr. N. Venkataraman, ASG
                                                             with Mr. Vipul Agrawal, SSC,
                                                             Ms. Sakshi Shairwal, JSC &
                                                             Mr. Gaovaang Ranjan, Adv.
                             62
                             +         ITA 158/2023
                                       THE COMMISSIONER OF INCOME TAX -
                                       INTERNATIONAL TAXATION -1              .....Appellant
                                                    Through: Mr. N. Venkataraman, ASG
                                                             with Mr. Ruchir Bhatia, SSC
                                                             and Mr. Anant Mann, JSC.

                                                                            versus

                                       A.T. KEARNEY LTD.                                                              .....Respondent
                                                     Through:                                        Mr. Ajay Vohra, Sr. Adv. with
                                                                                                     Ms. Ishita Farsaiya, Mr. Sparsh
                                                                                                     Bhargava, Mr. Apoorv Shukla,
                                                                                                     Mr. Jaidev Prasada and Ms.
                                                                                                     Vanshika Taneja, Advs.

                                       CORAM:
                                       HON'BLE MR. JUSTICE YASHWANT VARMA
                                       HON'BLE MR. JUSTICE HARISH VAIDYANATHAN
                                       SHANKAR
                                                    ORDER

% 29.01.2025 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 30/01/2025 at 22:11:20 We are informed by Mr. Venkataraman, the learned Additional Solicitor General, that the question arising out of Section 144C of the Income Tax Act, 1961 ['Act'] and its interplay with Section 153 of the Act is presently engaging the attention of the Supreme Court and where the matter is now fixed for 04 March 2025.

Consequently, let these matters be called again on 16.04.2025.

YASHWANT VARMA, J.

HARISH VAIDYANATHAN SHANKAR, J.

JANUARY 29, 2025/RW 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 30/01/2025 at 22:11:20