{"id":64303,"date":"2026-09-04T16:23:50","date_gmt":"2026-09-04T10:53:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-it-v-qualcomm-incorporated-2026-485-itr-347-sc-editorial-cit-it-v-qualcomm-incorporated-2024-470-itr-598-delhi-hc\/"},"modified":"2026-09-04T16:23:50","modified_gmt":"2026-09-04T10:53:50","slug":"cit-it-v-qualcomm-incorporated-2026-485-itr-347-sc-editorial-cit-it-v-qualcomm-incorporated-2024-470-itr-598-delhi-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-it-v-qualcomm-incorporated-2026-485-itr-347-sc-editorial-cit-it-v-qualcomm-incorporated-2024-470-itr-598-delhi-hc\/","title":{"rendered":"CIT (IT) v. Qualcomm Incorporated (2026) 485 ITR 347 (SC) Editorial: CIT (IT) v. Qualcomm Incorporated, (2024) 470 ITR 598 (Delhi) HC)"},"content":{"rendered":"<p>High Court held that since the combined order of the Tribunal dated February 20, 2015 for the assessment years 2005-06 to 2008-09, had been partly given effect by the Assessing Officer himself on March 12, 2015, the period for drawing up of a draft and a final assessment order for the assessment years 2005-06 and 2006-07 would have to be computed from that date, and that hence the draft assessment order dated December 27, 2016 and the final assessment order dated October 31, 2017 framed by the Assessing Officer pursuant to the directions of the Dispute Resolution Panel for the assessment years 2005-06 and 2006-07 were barred by limitation in terms of the provisions of section 153(2A). SLP of the revenue dismissed. (AY. 2005-06, 2006-07)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 153: Assessment-Reassessment-Limitation-Order giving effect to direction of Tribunal-Limitation for assessment to be reckoned from that date-High Court holding assessment barred by limitation-SLP of revenue dismissed.[S.153(2A), Art. 136] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-64303","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gJ9","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=64303"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64303\/revisions"}],"predecessor-version":[{"id":64304,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/64303\/revisions\/64304"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=64303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=64303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=64303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}