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Qualcomm Incorporated vs Dy. Commissioner Of Income Tax & Anr on 10 September, 2025

Author: V. Kameswar Rao

Bench: V. Kameswar Rao

                          $~1, 11 & 13
                          *     IN THE HIGH COURT OF DELHI AT NEW DELHI
                          +     ITA 271/2025 CM APPL. 47949/2025
                          +     ITA 318/2025 CM APPL. 50919/2025
                          +     ITA 320/2025 CM APPL. 50929/2025
                                QUALCOMM INCORPORATED                             .....Appellant
                                                Through: Mr. Percy Pardiwala, Sr. Adv with Mr.
                                                          Nishant Thakkar, Ms. Jasmin
                                                          Amalsadvala, Mr. Hiten Thakkar, Mr.
                                                          Nikhil Ranjan, Advs.
                                                versus

                                    DY. COMMISSIONER OF INCOME TAX & ANR. .....Respondent
                                                 Through: Mr. Ruchir Bhatia, SSC

                                    CORAM:
                                    HON'BLE MR. JUSTICE V. KAMESWAR RAO
                                    HON'BLE MR. JUSTICE VINOD KUMAR
                                                     ORDER

% 10.09.2025 CM APPL. 47950/2025 in ITA 271/2025 (delay of 79 days), CM APPL. 50920/2025 in ITA 318/2025 (delay of 590 days) & CM APPL. 50930/2025 in ITA 320/2025 (delay of 590 days) (condonation of delay in filing appeal)

1. For the reasons stated in the application, the delay of 79, 590 & 590 days in filing the appeal is condoned.

2. The application stands disposed of. ITA 271/2025 CM APPL. 47949/2025 ITA 318/2025 CM APPL.

3. Admit.

4. The following substantial question of law arises in these three appeals.

"A. Whether the Impugned Final Assessment Order dated 25.10.2023 and the consequential proceedings resulting in the passing of the Impugned Tribunal Order dated 14.11.2024 are 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 21:39:30 liable to be quashed as being barred by limitation in terms of the Section 153(1) of the Act?"

"A. Whether the Impugned Final Assessment Order dated 31.10.2017 and the consequential proceedings resulting in the passing of the Impugned Tribunal Order dated 13.06.2023 are liable to be quashed as being barred by limitation in terms of the Section 153(1) of the Act?"

"A. Whether the Impugned Final Assessment Order dated 20.09.2018 and the consequential proceedings resulting in the passing of the Impugned Tribunal Order dated 13.06.2023 are liable to be quashed as being barred by limitation in terms of the Section 153(1) of the Act?"

5. Mr. Ruchir Bhatia, learned Senior Standing Counsel appearing for the Revenue would submit that the substantial question framed was not raised in ITA 318/2025 & ITA 320/2025.

6. Suffice to state all the contentions of the parties, both on facts and in law are left open to be urged at the time of final hearing. Written submissions be filed by the counsel for the parties.

7. Re-notify on 24.03.2026.

V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 10, 2025 RT 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 21:39:30