Delhi High Court - Orders
Qualcomm Incorporated vs Deputy Commissioner Of Income Tax ... on 20 May, 2026
$~170 & 171
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ ITA 424/2026
+ ITA 425/2026
QUALCOMM INCORPORATED .....Appellant
Through: Mr. Nishant Thakkar, Ms. Jasmine
Amalsadvala & Mr. Nikhil Ranjan,
Advs.
versus
DEPUTY COMMISSIONER OF INCOME TAX CIRCLE (3) (1),
INTERNATIONAL TAXATION, NEW DELHI .....Respondent
Through: Mr. Ruchir Bhatia, SSC with
Mr.Anant Mann, JSC
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR
ORDER
% 20.05.2026 CM APPL. 34362/2026 (exemption) in ITA 424/2026 CM APPL. 34365/2026 (exemption) in ITA 425/2026
1. Exemptions allowed, subject to all just exceptions.
2. The applications are disposed of.
CM APPL. 34361/2026 (condonation of delay) in ITA 424/2026 CM APPL. 34364/2026 (condonation of delay) in ITA 425/2026
3. These applications have been filed by the appellant seeking condonation of 10 days' delay in re-filing the appeals.
4. For the reasons stated in the applications, the same are allowed and the delay of 10 days in re-filing the appeals stand condoned.
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 22/05/2026 at 21:49:13 ITA 424/2026 ITA 425/2026
5. By way of the present appeals preferred under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as „the Act of 1961‟), the appellant has challenged the order dated 10.12.2025 passed by the Income Tax Appellate Tribunal, Delhi Bench "D", New Delhi (hereinafter referred to as „the Tribunal‟) in ITA Nos.2086 & 2087/Del/2025.
6. Learned Counsel for the appellant submits that vide orders dated 10.09.2025 passed in ITA 271/2025 & ITA 316/2025, preferred by the appellant-assessee, this Court has framed substantial questions of law.
7. Mr. Mann, learned Junior Standing Counsel for the respondent- Department is not in a position to dispute the aforesaid position of fact.
8. In view of the above, we frame the following substantial questions of law:
"A. Whether the Impugned Final Assessment Order dated 29.01.2025 and the consequential proceedings resulting in the passing of the impugned order dated 10.12.2025 passed by the Tribunal are liable to be quashed as being barred by limitation in terms of the Section 153(1) of the Act?
B. Whether the proceedings under section 148A of the Act and Notice under section 148 of the Act are without jurisdiction inasmuch as they do not conform to the provisions of section 151A of the Act read with the E- assessment of Income escaping assessment Scheme, 2022?"
9. Admit.
10. Issue notice. Learned Junior Standing Counsel for the respondent- Department accepts notice.
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 22/05/2026 at 21:49:13
11. List these appeals for hearing in due course along with ITA 271/2025. CM APPL. 34360/2026 (stay) in ITA 424/2026 CM APPL. 34363/2026 (stay) in ITA 425/2026
12. No case for grant of stay is made out.
13. The applications are rejected.
DINESH MEHTA, J VINOD KUMAR, J MAY 20, 2026 kk 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 22/05/2026 at 21:49:13