Delhi High Court - Orders
Oppo Mobiles India Private Limited vs Assistant/Deputy Commissioner Of ... on 28 August, 2025
Author: V. Kameswar Rao
Bench: V. Kameswar Rao
$~72 to 78
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 13142/2025 CM APPL. 53885/2025(Stay)(AY 2016-17)
+ W.P.(C) 13143/2025 CM APPL. 53886/2025(Stay) (AY 2017-18)
+ W.P.(C) 13144/2025 CM APPL. 53887/2025(Stay) (AY 2018-19)
+ W.P.(C) 13145/2025 CM APPL. 53888/2025(Stay) (AY 2019-20)
+ W.P.(C) 13146/2025 CM APPL. 53889/2025(Stay) (AY 2020-21)
+ W.P.(C) 13147/2025 CM APPL. 53890/2025(Stay) (AY 2021-22)
+ W.P.(C) 13148/2025 CM APPL. 53892/2025(Stay) (AY 2022-23)
OPPO MOBILES INDIA PRIVATE LIMITED .....Petitioner
Through: Mr. Kamal Sawhney, Mr. Arun
Bhadauria and Mr. Puru Mehdira,
Advs.
versus
ASSISTANT/DEPUTY COMMISSIONER OF INCOME TAX
TRANSFER PRICING-3-1-1, NEW DELHI .....Respondent
Through: Mr. Siddhartha Sinha, SSC
CORAM:
HON'BLE MR. JUSTICE V. KAMESWAR RAO
HON'BLE MR. JUSTICE ANISH DAYAL
ORDER
% 28.08.2025
1. Issue notice. Mr. Siddhartha Sinha, accepts the notice for respondent.
2. The submission of Mr Kamal Sawhney, counsel for the petitioner, is that the petitioner is common in all seven petitions and they pertain to different Assessment Years (AYs) commencing from AY 2016-17 to AY 2022-23. The impugned orders dated 30/31.07.2025 along with demand notices dated 31.07.2025 imposing penalty, alleges that the petitioner has not furnished the information and documents as required under provisions of Section 92D(3) of the Income Tax Act, 1961 (the Act). He submits that the impugned order is illegal, as the same has been passed when the reassessment proceedings itself are pending and yet to be finalised. He 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 19/09/2025 at 21:49:42 states that in an identical issue where the penalty order was passed before the completion of assessment in Vivo Mobiles India Pvt Limited v Deputy/Assistant Commissioner of Income Tax : W.P.(C) No.7033/2025 (vide order dated 22.05.2025) this Court has granted interim relief in the following manner:-
"3. Issue notice.
4. The learned counsel for the Revenue accepts notice. Counter-affidavit be filed within four weeks. Rejoinder thereto, if any, be filed before the next date of hearing.
5. List on 23.09.2025.
6. The petitioner's objection before the Dispute Resolution Panel are already pending and as yet, the assessment is not complete. In the given circumstances, it is considered apposite to stay the operation of the impugned order till the next date of hearing."
3. It is his submission that, in Vivo Mobiles India Pvt Limited (supra) the penalty order was passed under section 271G by the Transfer Pricing Officer alleging that the assessee has not furnished documents/ information required under section 92D(3). The said penalty order was challenged, inter- alia, on the ground that, it is pre-mature and without jurisdiction as the Dispute Resolution Panel (DRP) proceedings are still pending and assessment has not been completed, therefore, penalty order cannot be passed. Granting interim relief to the assessee in that case, this Court held that, as the DRP proceedings are still pending and assessment is not complete, operation of impugned order is to be stayed. He also submits that the petitioner is raising identical issue in the present petition, and in fact, the facts in the present case are more favourable as DRP proceedings have not even begun, and all the allegations raised in the Transfer Pricing Order 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 19/09/2025 at 21:49:42 yet to be adjudicated by the DRP.
4. Noting the submissions made, as the issue raised is pending consideration in the above petition, the interim prayer as made in the stay applications need to be granted. It is considered apposite to stay the operation of the impugned order dated 31.07.2025 till the next date of hearing.
5. Renotify on 23.09.2025.
V. KAMESWAR RAO, J ANISH DAYAL, J AUGUST 28, 2025 Cd/M 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 19/09/2025 at 21:49:42