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Delhi High Court - Orders

M/S Huawei Telecommunications (India) ... vs The Deputy Director Of Income Tax ... on 24 February, 2026

                          $~61 to 75
                          *         IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +         W.P.(C) 6352/2022
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                  .....Petitioner
                                                Through: Mr. Arvind Datar and Mr. Tarun
                                                         Gulati, Sr. Adv. with Mr. Kishore
                                                         Kunal, Ms. Ankita Prakash and Mr.
                                                         Anuj Kumar, Advs.
                                                versus
                                    THE DEPUTY DIRECTOR OF INCOME TAX (INV.)-4(3), NEW
                                    DELHI & ORS.                              .....Respondents
                                                 Through: Mr. Indruj Singh Rai SSC, Mr.
                                                          Sanjeev Menon, Mr. Rahul Singh JSC
                          62
                          +         W.P.(C) 334/2023
                                    OPPO MOBILES INDIA PRIVATE LIMITED                 .....Petitioner
                                                     Through: Mr. Kamal Sawhney, Mr. Nikhil
                                                              Agarwal and Mr. Nishank Vashistha,
                                                              Advs.
                                                     versus
                                    UNION OF INDIA & ANR.                         .....Respondents
                                                     Through: Mr. Shlok Chandra, SSC, Ms. Naincy
                                                              Jain and Ms. Madhavi Shukla, JSCs
                          63
                          +         W.P.(C) 7594/2023
                                    OPPO MOBILES INDIA PRIVATE LIMITED
                                                                                                            .....Petitioner
                                                                  Through:            Mr. Kamal Sawhney, Mr. Nikhil
                                                                                      Agarwal and Mr. Nishank Vashistha,
                                                                                      Advs.
                                                                  versus
                                    UNION OF INDIA & ANR.                                                 .....Respondents
                                                  Through:                            Mr. Shlok Chandra, SSC, Ms. Naincy
                                                                                      Jain and Ms. Madhavi Shukla, JSCs
                          64




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 27/02/2026 at 20:43:20
                           +         W.P.(C) 17231/2024
                                    OPPO MOBILES INDIA PRIVATE LIMITED             .....Petitioner
                                                     Through: Mr. Kamal Sawhney, Mr. Nikhil
                                                              Agarwal and Mr. Nishank Vashistha,
                                                              Advs.
                                                     versus
                                    UNION OF INDIA & ANR.                                                 .....Respondents
                                                  Through:                            Ms. Vandana Sachdeva, Mr. Sumit
                                                                                      Choudhary and Mr. Ankit Choudhary,
                                                                                      Advs.
                                                                                      Mr. Shlok Chandra, SSC, Ms. Naincy
                                                                                      Jain and Ms. Madhavi Shukla, JSCs
                          65
                          +         W.P.(C) 17232/2024
                                    OPPO MOBILES INDIA PRIVATE LIMITED                 .....Petitioner
                                                     Through: Mr. Kamal Sawhney, Mr. Nikhil
                                                              Agarwal and Mr. Nishank Vashistha,
                                                              Advs.
                                                     versus
                                    UNION OF INDIA & ANR.                         .....Respondents
                                                     Through: Ms. Vandana Sachdeva, Mr. Sumit
                                                              Choudhary and Mr. Ankit Choudhary,
                                                              Advs.
                                                              Mr. Shlok Chandra, SSC, Ms. Naincy
                                                              Jain and Ms. Madhavi Shukla, JSCs
                          66
                          +         W.P.(C) 15948/2023
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                         .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.
                                                              Anuj Kumar, Advs.
                                                     versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-2, DELHI & ANR.                        .....Respondent
                                                     Through: Mr. Indruj Singh Rai SSC, Mr.
                                                              Sanjeev Menon, Mr. Rahul Singh JSC




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 27/02/2026 at 20:43:20
                           67
                          +         W.P.(C) 15958/2023
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                       .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.
                                                              Anuj Kumar, Advs.
                                                     versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-2, DELHI & ANR.                     .....Respondents
                                                  Through: Mr. Indruj Singh Rai SSC, Mr.
                                                           Sanjeev Menon, Mr. Rahul Singh JSC
                          68
                          +         W.P.(C) 15972/2023
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                         .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.
                                                              Anuj Kumar, Advs.
                                                     versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-2, DELHI & ANR.                       .....Respondents
                                                     Through: Mr. Indruj Singh Rai SSC, Mr.
                                                              Sanjeev Menon, Mr. Rahul Singh JSC
                          69
                          +         W.P.(C) 13544/2024
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                       .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.
                                                              Anuj Kumar, Advs.
                                                     versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX,                                                  CENTRAL




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 27/02/2026 at 20:43:20
                                     CIRCLE-2, DELHI & ANR.                                                .....Respondents
                                                  Through:                            Mr. Indruj Singh Rai SSC, Mr.
                                                                                      Sanjeev Menon, Mr. Rahul Singh JSC
                          70
                          +         W.P.(C) 13545/2024
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                       .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.
                                                              Anuj Kumar, Advs.
                                                     versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-2, DELHI & ANR.                    .....Respondents
                                                  Through: Mr. Indruj Singh Rai SSC, Mr.
                                                           Sanjeev Menon, Mr. Rahul Singh JSC
                          71
                          +         W.P.(C) 13546/2024
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                       .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.
                                                              Anuj Kumar, Advs.
                                                     versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-2, DELHI & ANR.                    .....Respondents
                                                  Through: Mr. Indruj Singh Rai SSC, Mr.
                                                           Sanjeev Menon, Mr. Rahul Singh JSC
                          72
                          +         W.P.(C) 13547/2024
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                       .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.




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 27/02/2026 at 20:43:20
                                                                                       Anuj Kumar, Advs.
                                                                  versus

                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-2, DELHI & ANR.                    .....Respondents
                                                  Through: Mr. Indruj Singh Rai SSC, Mr.
                                                           Sanjeev Menon, Mr. Rahul Singh JSC
                          73
                          +         W.P.(C) 13564/2024
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                         .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.
                                                              Anuj Kumar, Advs.
                                                     versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-2, DELHI & ANR.                       .....Respondents
                                                     Through: Mr. Indruj Singh Rai SSC, Mr.
                                                              Sanjeev Menon, Mr. Rahul Singh JSC
                          74
                          +         W.P.(C) 14897/2024
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                          .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun
                                                              Gulati, Sr. Adv. with Mr. Kishore
                                                              Kunal, Ms. Ankita Prakash and Mr.
                                                              Anuj Kumar, Advs.
                                                     versus
                                    ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                                    CIRCLE-2, DELHI & ANR.                        .....Respondents
                                                     Through: Mr. Indruj Singh Rai SSC, Mr.
                                                              Sanjeev Menon, Mr. Rahul Singh JSC
                          75
                          +         W.P.(C) 14899/2024
                                    M/S HUAWEI TELECOMMUNICATIONS (INDIA) COMPANY
                                    PVT. LTD.                                     .....Petitioner
                                                     Through: Mr. Arvind Datar and Mr. Tarun




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 27/02/2026 at 20:43:20
                                                                                       Gulati, Sr. Adv. with Mr. Kishore
                                                                                      Kunal, Ms. Ankita Prakash and Mr.
                                                                                      Anuj Kumar, Advs.
                                                versus
                               ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL
                               CIRCLE-2, DELHI & ANR.                         .....Respondents
                                                Through: Mr. Indruj Singh Rai SSC, Mr.
                                                           Sanjeev Menon, Mr. Rahul Singh JSC
                               CORAM:
                               HON'BLE MR. JUSTICE DINESH MEHTA
                               HON'BLE MR. JUSTICE VINOD KUMAR
                                                ORDER

% 24.02.2026 CM APPL. 46949/2023 in W.P.(C) 6352/2022 CM APPL. 56770/2024 in W.P.(C) 6352/2022 CM APPL. 22417/2025 in W.P.(C) 6352/2022 W.P.(C) 334/2023 W.P.(C) 7594/2023 W.P.(C) 17231/2024 & CM APPL. 73325/2024 W.P.(C) 17232/2024 & CM APPL. 73326/2024 W.P.(C) 15948/2023 & CM APPL. 64222/2023 W.P.(C) 15958/2023 & CM APPL. 64238/2023 W.P.(C) 15972/2023 & CM APPL. 64261/2023 W.P.(C) 13544/2024 & CM APPL. 56656/2024 W.P.(C) 13545/2024 & CM APPL. 56660/2024 W.P.(C) 13546/2024 & CM APPL. 56669/2024 W.P.(C) 13547/2024 & CM APPL. 56671/2024 W.P.(C) 13564/2024 & CM APPL. 56704/2024 W.P.(C) 14897/2024 & CM APPL. 62464/2024 W.P.(C) 14899/2024 & CM APPL. 62468/2024 List these cases on 10.03.2026.

DINESH MEHTA, J VINOD KUMAR, J FEBRUARY 24, 2026/ss 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 27/02/2026 at 20:43:20