HERO MOTOCORP LTD (SUCCESSOR OF HERO INVESTMENT PVT LTD) vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27 DELHI & ANR.

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W.P.(C)/15483/2025HC DelhiDLHC01076931202503 November 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 disposed of the writ petition based on the submissions made by the counsel for the respondents. The Revenue undertook to pass a rectification order within five weeks from the date of the order and to complete any subsequent follow-up action within a further period of four weeks thereafter, in accordance with the law. The petitioner's counsel agreed to dispose of the petition based on these submissions. The Court bound the respondents to their stated timeline. Liberty was granted to the petitioner to file an application for revival of the petition if the stipulated action was not taken within the prescribed time. The specific merits of the rectification application or the refund claim were not adjudicated upon.

What were the facts?

The petitioner, Hero Motocorp Ltd. (successor of Hero Investment Pvt Ltd), filed a writ petition before the Delhi High Court. The petition challenged the Appeal Effect Order dated 26.05.2025 passed by the Deputy Commissioner of Income Tax (Respondent No. 1) under sections 254/147/143(3) of the Income Tax Act, 1961. The petitioner sought rectification of alleged errors apparent on the face of the record in this order. Additionally, the petitioner prayed for the release of the balance refund due, along with applicable interest and additional interest under sections 244A and 244A(1A) of the Act, due to computational errors and incorrect adjustments of refunds by the respondents. The petition sought these reliefs in a time-bound manner.

What were the issues?

1. Whether the petitioner is entitled to rectification of alleged errors apparent on the face of the record in the Appeal Effect Order dated 26.05.2025, passed by the Deputy Commissioner of Income Tax under sections 254/147/143(3) of the Income Tax Act, 1961? (Question of law and fact) 2. Whether the petitioner is entitled to the balance refund due, along with applicable interest and additional interest under sections 244A and 244A(1A) of the Act, consequent to the correction of computational errors and incorrect adjustments of refunds? (Question of law and fact) Assessee's Contentions: The petitioner sought rectification of errors in the Appeal Effect Order and release of the balance refund with interest, arguing that computational errors and incorrect refund adjustments had occurred. The petitioner prayed for these actions to be taken in a time-bound manner. Revenue's Contentions: The respondent/Revenue, through its counsel, stated that a rectification order would be passed within five weeks from the date of the hearing, and any follow-up action would be completed within a further period of four weeks thereafter, in accordance with the law.

Which sections of the Income-tax Act were involved?

Section 254,Section 147,Section 143(3),Section 244A,Section 244A(1A)

AI-generated summary — verify with the full judgment below

$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 15483/2025 HERO MOTOCORP LTD (SUCCESSOR OF HERO INVESTMENT PVT LTD) .....Petitioner Through: Mr. Deepesh Jain and Mr. Samarth Chaudhari, Advs. versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 27 DELHI & ANR. .....Respondents Through: Mr. Gaurav Gupta, SSC, Mr. Shivendra Singh, JSC, Mr. Yojit Pareek, JSC with Mr. Surya Jindal and Ms. Prakriti Rastogi, Advs. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON’BLE MS. JUSTICE MADHU JAIN O R D E R % 03.11.2025 1. This petition has been filed with the following prayers:- “(I) to decide Rectification Application dated 25.06.2025 preferred by the Petitioner rectifying errors apparent on the face of record in the Appeal Effect Order dated 26.05.2025 passed by Respondent No.1 under sections 254/147/143(3) of the Income Tax Act, 1961 (‘the Act’), in a time bound manner: (II) to grant balance refund due to the Petitioner along with applicable interest as well as additional interest under the provisions of section 244A and section 244A(1A) of the Act consequent to correction of computational errors and 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 10/11/2025 at 15:56:43

incorrect adjustments of refund carried out by the Respondents, in a time bound manner; (III) grant ad-interim ex-parte orders in terms of prayers (I) and (II) above; (IV) call for the records of the case from the Respondents;” 2. The learned counsel for the respondent/Revenue states that as per his instructions, the rectification order shall be passed within five weeks from today and follow-up action, if any, shall be taken within a further period of four weeks thereafter, in accordance with law. 3. In view of the submissions made by the counsel for the respondents, learned counsel for the petitioner states that the petition be disposed of, taking the submissions on record. 4. Taking the submissions made by the counsel for the respondents on record and binding the respondents to the same, the petition is disposed of. 5. Liberty is granted to the petitioner, in the eventuality the action as stated by the counsel for the respondents is not taken within the time prescribed, to file an application in this writ petition for its revival. V. KAMESWAR RAO, J MADHU JAIN, J NOVEMBER 03, 2025/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 10/11/2025 at 15:56:43

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