TENERON LTD vs. INCOME TAX OFFICER WARD 25(1) & ORS.

PDF · subscribers
W.P.(C)/14463/2025HC DelhiDLHC01069346202523 September 2025Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR2 pages
AI SummaryRemanded

What did the High Court hold?

The Delhi High Court directed the Assessing Officer to decide the rectification application filed by the petitioner within four weeks from the date of its receipt. The Court acknowledged that if the petitioner had any grievance against the order passed under Section 154 of the Income Tax Act, 1961, it could pursue available legal remedies. The Court did not decide the merits of the rectification application itself, but rather the procedural step of ensuring its consideration by the Assessing Officer. The principle established is that tax authorities should process applications diligently, and if an application is lost, the assessee should be given an opportunity to resubmit it for timely adjudication.

What were the facts?

The petitioner, Tenron Ltd., filed a writ petition before the Delhi High Court challenging certain actions of the Income Tax Officer, Ward 25(1), and others. One of the prayers in the petition concerned a rectification application filed by the petitioner. The Revenue's counsel informed the Court that the said rectification application was not traceable within the department and requested the petitioner to furnish a copy. The petitioner's counsel agreed to file the application, annexed as Annexure P-5 to the petition, before the Officer within one week. The Court directed the Assessing Officer to decide the rectification application within four weeks of its receipt.

What were the issues?

1. Whether the Assessing Officer should decide the rectification application filed by the petitioner, given that it was not traceable in the department? (Mixed question of law and fact, concerning the procedural obligations of the tax authorities under Section 154 of the Income Tax Act, 1961). Assessee's Contention: The petitioner sought a decision on its rectification application. Revenue's Contention: The rectification application was not traceable, and the department required a copy from the petitioner to proceed with its decision.

Which sections of the Income-tax Act were involved?

Section 154

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 14463/2025 CM APPL. 59227/2025 TENERON LTD .....Petitioner Through: Mr. Satyen Sethi, Mr. Arta Trana Panda and Ms. Gargi Sethee, Advs. versus INCOME TAX OFFICER WARD 25(1) & ORS. .....Respondent Through: Mr. Sunil Agarwal, SSC, Mr. Viplav Acharya, JSC, Ms. Priya Sarkar, JSC, Mr. Utkarsh Tiwari and Mr. Anugrah Dwivedi, Advs CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 23.09.2025 1. On the last date of hearing, Mr. Sunil Agarwal, learned SSC had sought some time to take instructions. As per his instructions, the rectification application for which one of the prayers has been made i.e., prayer (ii), the said application is not traceable in the department, and the Officer concerned has requested that the petitioner may furnish a copy of the application as filed for a decision thereof. 2. Mr. Satyen Sethi, learned counsel for the petitioner states that the said application annexed with this petition as Annexure P-5 shall be filed before the Officer within one week from today. 3. If that be so, the Assessing Officer shall decide the rectification application within four weeks from the date of receipt of the same. 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 04/10/2025 at 15:49:36

4.

It goes without saying, if the petitioner has any grievance against the order to be passed under Section 154 of the Income Tax Act, 1961, it can seek such remedy as available in law. 5. Accordingly, the petition stands disposed of. 6. The pending application is also disposed of. V. KAMESWAR RAO, J VINOD KUMAR, J SEPTEMBER 23, 2025 RK 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 04/10/2025 at 15:49:36

More judgments on Section 154

All 8,676 judgments and leading authorities on Section 154 →

Recent GST High Court judgments

Search GST case law →