Delhi High Court - Orders
Qualcomm Incorporated vs Dy. Commissioner Of Income Tax & Anr on 10 September, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~9
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 316/2025 CM APPL. 50912/2025
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 & ANR.
.....Respondent
Through: Mr. Ruchir Bhatia SSC with Mr.
Anant Mann JSC and Abhishek
Anand, Adv.
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 10.09.2025 CM APPL. 50914/2025 (Delay)
1. For the reasons stated in the application, the delay of 155 days in filing the captioned appeal is condoned.
2. The application stands disposed of.
ITA 316/2025 CM APPL. 50912/20253. Admit.
4. The following substantial questions of law arises for consideration in this appeal :
"A. Whether the reassessment notice issued under 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 21:39:32 Section 148 of the Act and the Order passed under section 148A(d) of the Act dated 30.07. 2022, i.e., issued/passed after 01.04.2021, is barred by limitation in terms of the first proviso to Section 149(1) of the Income-tax Act, 1961?
B. 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?
C. 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 ?
D. 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? Learned counsel for the parties to file written submissions along with the judgments they intend to rely upon before the next date."
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 21:39:32