GREEN FORTUNE COMMUNICATIONS PVT LTD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 30 DELHI & ORS.
What did the High Court hold?
The Delhi High Court disposed of all the captioned writ petitions as withdrawn. The Court acknowledged that the fundamental issue of limitation under Section 144C read with Section 153 of the Income Tax Act, 1961, was pending before the Supreme Court, with a reference to a Larger Bench due to a divergence of opinion. Furthermore, the Court noted the retrospective amendment by the Finance Act, 2026, which altered the application of these limitation provisions. The assessees sought withdrawal of their petitions to incorporate challenges to this retrospective amendment. The Court found the request reasonable given the circumstances, including the pending Supreme Court matter and the retrospective amendment. Consequently, the petitions were withdrawn with liberty to file fresh petitions by May 24, 2026. The interim orders granted in favor of the petitioners were extended until May 31, 2026.
What were the facts?
This judgment concerns multiple writ petitions filed by various assessees, including Wanshan Mobiles Pvt Ltd, Lingdao Mobiles India Pvt Ltd, and others, against the Assistant Commissioner of Income Tax and other revenue authorities. The petitions challenge orders or actions related to assessment years not explicitly stated but implied to be under scrutiny. The core issue revolves around the interpretation and application of limitation periods under Section 144C read with Section 153 of the Income Tax Act, 1961. A significant development is the retrospective amendment by the Finance Act, 2026, which alters the interplay of these limitation provisions. The assessees argue this amendment adversely affects their accrued rights.
What were the issues?
1. Whether the retrospective amendment brought by Section 8 of the Finance Act, 2026, adversely affects the accrued rights of the assessees concerning the limitation period under Section 144C read with Section 153 of the Income Tax Act, 1961? Assessee's Contention: The assessees contend that the retrospective amendment by Section 8 of the Finance Act, 2026, negatively impacts their accrued rights. They highlight that the basic issue of limitation under Section 144C read with Section 153 is already pending before the Supreme Court, with a divergence of opinion leading to a reference to a Larger Bench. The retrospective amendment, in their view, prejudicially alters the legal landscape concerning their pending matters. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the issues raised by the assessees.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Heard together (35 matters)
Read from the judgment's own cause title. This page is filed under one of them.
W.P.(C) 2617/2026 & Other connected matters Page 1 of 5
$~1 to 6, 54, 55, 59 to 63, 72 to 102, 104 to 115 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2617/2026 CM APPL. 12726/2026 + W.P.(C) 2626/2026 CM APPL. 12775/2026 + W.P.(C) 2632/2026 CM APPL. 12788/2026 + W.P.(C) 2644/2026 CM APPL. 12861/2026 + W.P.(C) 2646/2026 CM APPL. 12875/2026 + W.P.(C) 3001/2026 CM APPL. 14496/2026 + W.P.(C) 17735/2025 CM APPL. 73296/2025 + W.P.(C) 18878/2025 CM APPL. 78605/2025 + W.P.(C) 219/2026 CM APPL. 1011/2026 + W.P.(C) 220/2026 CM APPL. 1014/2026 + W.P.(C) 223/2026 CM APPL. 1078/2026 + W.P.(C) 224/2026 CM APPL. 1080/2026 + W.P.(C) 225/2026 CM APPL. 1082/2026 + W.P.(C) 14952/2025 CM APPL. 61522/2025 + W.P.(C) 14962/2025 CM APPL. 61539/2025 + W.P.(C) 14963/2025 CM APPL. 61541/2025 + W.P.(C) 14966/2025 CM APPL. 61546/2025 + W.P.(C) 14968/2025 CM APPL. 61550/2025 + W.P.(C) 14970/2025 CM APPL. 61553/2025 + W.P.(C) 15983/2025 CM APPL. 65400/2025 + W.P.(C) 16009/2025 CM APPL. 65606/2025 + W.P.(C) 16010/2025 CM APPL. 65608/2025 + W.P.(C) 16049/2025 CM APPL. 65754/2025 + W.P.(C) 16052/2025 CM APPL. 65760/2025 + W.P.(C) 16060/2025 CM APPL. 65776/2025 + W.P.(C) 15984/2025 CM APPL. 65404/2025 + W.P.(C) 16062/2025 CM APPL. 65778/2025 + W.P.(C) 17436/2025 CM APPL. 72019/2025 + W.P.(C) 17717/2025 CM APPL. 73149/2025 + W.P.(C) 17720/2025 CM APPL. 73157/2025 + W.P.(C) 17728/2025 CM APPL. 73209/2025 + W.P.(C) 17733/2025 CM APPL. 73292/2025 + W.P.(C) 17734/2025 CM APPL. 73294/2025 + W.P.(C) 17740/2025 CM APPL. 73304/2025 + W.P.(C) 17965/2025 CM APPL. 74320/2025 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 30/04/2026 at 13:27:30
W.P.(C) 2617/2026 & Other connected matters Page 2 of 5
+ W.P.(C) 18006/2025 CM APPL. 74513/2025 + W.P.(C) 18009/2025 CM APPL. 74523/2025 + W.P.(C) 18034/2025 CM APPL. 74589/2025 + W.P.(C) 18972/2025 CM APPL. 79003/2025 + W.P.(C) 18973/2025 CM APPL. 79006/2025 + W.P.(C) 18974/2025 CM APPL. 79010/2025 + W.P.(C) 18977/2025 CM APPL. 79018/2025 + W.P.(C) 18978/2025 CM APPL. 79020/2025 + W.P.(C) 1402/2026 CM APPL. 6873/2026 + W.P.(C) 11060/2023 CM APPL. 42890/2023 + W.P.(C) 15149/2023 CM APPL. 60584/2023 + W.P.(C) 16210/2023 CM APPL. 65157/2023 + W.P.(C) 10257/2024 CM APPL. 42064/2024 + W.P.(C) 6642/2024 CM APPL. 27673/2024 + W.P.(C) 9719/2024 CM APPL. 39848/2024 + W.P.(C) 9735/2024 CM APPL. 39944/2024 + W.P.(C) 12374/2024 CM APPL. 51474/2024 + W.P.(C) 14007/2024 CM APPL. 58588/2024 + W.P.(C) 14505/2024 CM APPL. 60777/2024 + W.P.(C) 14732/2024 CM APPL. 61867/2024 + W.P.(C) 14814/2024 CM APPL. 62262/2024
WANSHAN MOBILES PVT LTD
LINGDAO MOBILES INDIA PVT LTD
BRO MOBILE TRADING INDIA PVT LTD
DELPHIX SOFTWARE PRIVATE LIMITED
KIRIN TECHNOLOGY PVT LTD
BOANG TECHNOLOGY PVT LTD
GREEN FORTUNE COMMUNICATIONS PVT LTD
KIRIN TECHNOLOGY PVT LTD
ZHENG YUAN MOBILES PVT LTD
ZHONGFU MOBILE PVT LTD
GONG CHENG COMMUNICATIONS PVT LTD
ZHONGFU MOBILE PVT LTD
DONALDSON INDIA FILTER SYSTEMS PRIVATE LIMITED
NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE
LIMITED 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 30/04/2026 at 13:27:30
W.P.(C) 2617/2026 & Other connected matters Page 3 of 5
MANPOWER GROUP SERVICES INDIA PRIVATE LIMITED
G4S SECURE SOLUTIONS INDIA PRIVATE LIMITED
CERAGON NETWORKS LTD
SOFTWAREONE INDIA PRIVATE LIMITED
INFOGAIN INDIA PRIVATE LIMITED
NOKIA SOLUTIONS AND NETWORKS INDIA PRIVATE
LIMITED PREVIOUSLY KNOWN AS ALCATEL LUCENT
INDIA LTD
RAMTECH CONSULTING
BID SERVICES DIVISION MAURITIUS LTD .....Petitioner
versus
ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 30 DELHI & ORS.
.....Respondents
Counsel for the petitioner: Mr. Himanshu S. Sinha, Mr. Prashant Meharchandani, Ms. Kanika Jain & Mr. Jainender Singh Kataria, Advs. Mr. Ajay Vohra, Sr. Adv. with Mr. Aditya Vohra & Mr. Tanmay Dhakras, Advs.
Counsel for the respondent: Mr. Abhishek Maratha, SSC with Mr. Apoorv Agarwal, JSC & Mr. Viplav Acharya, JSC. Mr. Shlok Chandra, SSC with Ms. Nancy Jain, JSC, Ms. Madhavi Shukla, JSC & Mr. Udit Dad, Adv. Mr. Siddhartha Singha, SSC with Ms. Easha Gurung, JSC
CORAM:
HON'BLE MR. JUSTICE DINESH MEHTA
HON'BLE MR. JUSTICE VINOD KUMAR
O R D E R %
28.04.2026 1. Learned counsel inform that the basic issue of limitation 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 30/04/2026 at 13:27:30
W.P.(C) 2617/2026 & Other connected matters Page 4 of 5
Section 144C read with Section 153 is pending before Hon’ble the Supreme Court and further that because of a divergence of opinion, the matter has been referred to a Larger Bench. 2. They further inform that in the meanwhile the Income Tax Act, 1961 (hereinafter referred to as ‘the Act of 1961’) has been retrospectively amended by way of Finance Act, 2026 and it has been provided that the limitation under Section 144C of the Act of 1961 will apply even after the limitation provided Section 153 is over. 3. Learned counsel submitted that by virtue of this retrospective amendment the rights of the accrued rights of assessee have been adversely affected. 4. Under the changed circumstances, learned counsel for the petitioners pray for withdrawal of the writ petitions with a liberty to file fresh writ petitions incorporating the challenge to the retrospective amendment brought by Section 8 of the Finance Act, 2026, from other grounds which have already been raised. 5. Learned counsel for the petitioners, at this juncture, submitted that the filing of fresh petitions may take some time and therefore, the interim order which this Court has passed in each of the case be ordered to continue for a period of four weeks. 6. The request made by learned counsel for the petitioner appears to be reasonable, particularly when the petitioners are having interim order(s) in their favour; there is a divergence of opinion in two Hon’ble Judges of the Supreme Court and matter has been referred to a Larger Bench. 7. We, therefore, dispose of all the captioned writ petitions as withdrawn, while giving the petitioner(s) a liberty to file fresh writ 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 30/04/2026 at 13:27:30
W.P.(C) 2617/2026 & Other connected matters Page 5 of 5
petition(s) on or before 24.05.2026. 8. The interim order(s) as has been granted in each of the petitioner’s case shall continue up to 31.05.2026. 9. In case, any petitioner is not in a position to file a fresh writ petition on account of unavoidable circumstances, it shall be free to move appropriate application seeking extension of the interim order(s) or appropriate order. 10. The writ petitions stand disposed of alongwith all pending applications.
DINESH MEHTA, J
VINOD KUMAR, J APRIL 28, 2026/sr
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 30/04/2026 at 13:27:30
More judgments on Section 144C
- Mishoo Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 19/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 18/KOL/2026[2016-2017]Status: Disposed15 Oct 2026AY 2016-2017
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 17/KOL/2026[2015-2016]Status: Disposed15 Oct 2026AY 2015-2016
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 16/KOL/2026[2014-2015]Status: Disposed15 Oct 2026AY 2014-2015
- Anshu Sahay, Bangalore vs ACIT, Circle 2(1), It, KolkataITTPA 15/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
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