Delhi High Court - Orders
Oppo Mobiles India Private Limited vs Assistant Commissioner Of Income Tax & ... on 2 May, 2025
Author: Vibhu Bakhru
Bench: Vibhu Bakhru
$~41,43,48,49,62,63, & 64 (07 cases)
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 5769/2025 & CM APPL. 26343/2025
+ W.P.(C) 5774/2025 & CM APPL. 26353/2025
+ W.P.(C) 5798/2025 & CM APPL. 26407/2025
+ W.P.(C) 5805/2025 & CM APPL. 26435/2025
+ W.P.(C) 5813/2025 & CM APPL. 26542/2025
+ W.P.(C) 5814/2025 & CM APPL. 26544/2025
+ W.P.(C) 5816/2025 & CM APPL. 26550/2025
OPPO MOBILES INDIA PRIVATE LIMITED .....Petitioner
Through: Mr Kamal Sawhney, Mr Nikhil
Aggarwal, and Mr Nishank
Vashistha, Advocates.
versus
ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
.....Respondents
Through: Mr Shlok Chandra, SSC, Ms Naincy
Jain and Ms Madhavi Shukla, JSCs
and Mr Ujjwal Jain, Advocate.
CORAM:
HON'BLE MR. JUSTICE VIBHU BAKHRU
HON'BLE MR. JUSTICE TEJAS KARIA
ORDER
% 02.05.2025
1. Issue notice. Mr Chandra, the learned counsel for the Revenue accepts notice.
2. During the course of arguments, Mr Sawhney, the learned counsel appearing for the petitioner had raised certain objections regarding the terms of reference essentially on the following lines.
3. First, the terms of reference called upon the auditors to examine the allowability of claims under of the Income Tax Act, 1961 which according 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 29/06/2025 at 16:36:42 to the petitioner is impermissible; second, directing determination of the Arm's Length Price [ALP] which is not within the jurisdiction of the auditor; and third, permitting the auditors to undertake a fishing and roving enquiry by way of the residuary clause concerning matters, which are not specifically provided in the terms of reference.
4. Mr Sawhney, learned counsel for the petitioner also states that there are other grounds to assail directing conduct of special audit, which he is desirous to press.
5. Mr Chandra, learned counsel for the Revenue seeks time to take instructions on three aspects of the terms of reference as noted above.
6. At his request, list on 08.05.2025.
VIBHU BAKHRU, J
TEJAS KARIA, J
MAY 02, 2025
M Click here to check corrigendum, if any
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 29/06/2025 at 16:36:42