COMMISSIONER OF INCOME TAX vs. M/S HERO HONDA MOTORS LTD.

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ITA/41/2006HC DelhiDLHC01061857200617 January 2026Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR1 pages
AI SummaryDismissed

What did the High Court hold?

The High Court held that the appeal is dismissed. This decision was based solely on the submission made by the Revenue that the tax effect in the appeal falls below the monetary limits stipulated in CBDT Circular No. 5/2024 and Circular No. 9/2024. The Court did not delve into the merits of the case or the underlying dispute. The ratio decidendi is that appeals with a tax effect below the prescribed monetary limits, as per CBDT circulars, are to be dismissed. No specific operative directions were issued beyond the dismissal of the appeal. No issues were left undecided.

What were the facts?

The appeal, ITA 41/2006, was filed by the Commissioner of Income Tax (Appellant) against M/s Hero Honda Motors Ltd. (Respondent). The appeal challenges an order from an unspecified authority for an unspecified assessment year. The amount in dispute is not explicitly stated. The procedural history leading to this High Court appeal is not detailed in the provided text. The current proceeding before the High Court is based on a submission by the Revenue regarding the tax effect.

What were the issues?

1. Whether the appeal filed by the Revenue is maintainable in light of the tax effect falling below the limits prescribed by CBDT Circular No. 5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. (Question of law) The Revenue, through its learned Sr. Standing Counsel, argued that the tax effect involved in the instant appeal falls below the limits prescribed in the aforementioned CBDT Circulars. The judgment does not record any arguments from the Respondent.

AI-generated summary — verify with the full judgment below

$~6 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 41/2006

COMMISSIONER OF INCOME TAX

.....Appellant Through: Mr. Shlok Chandra, Sr. Standing Counsel with Ms. Naincy Jain, Jr. Standing Counsel.

versus

M/S HERO HONDA MOTORS LTD.

.....Respondent

Through: Mr. Himanshu Aggarwal, Advocate.

CORAM:

HON'BLE MR. JUSTICE DINESH MEHTA

HON'BLE MR. JUSTICE VINOD KUMAR

O R D E R %

17.01.2026 1. Mr. Shlok Chandra, learned Sr. Standing Counsel for the Commissioner of Income Tax submitted that the tax effect involves in the instant appeal falls below the limits prescribed in CBDT Circular No.5/2024 dated 15.03.2024 read with Circular No. 9/2024 dated 17.09.2024. 2. In view of the aforesaid, the appeal is dismissed.

DINESH MEHTA, J.

VINOD KUMAR, J. JANUARY 17, 2026/MR

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 19/01/2026 at 12:29:28

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