Hover Automotive India Private Limited v. the Assistant Commissioner of Income Tax, Circle 10(1), New Delhi & Ors.

Delhi HC4 Dec 2025W.P.(C)/13950/2025

Case brief

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What is this about?

Hover Automotive India Private Limited v. ACIT Circle 10(1) New Delhi; Delhi High Court; W.P.(C) 13937/2025, W.P.(C) 13950/2025, W.P.(C) 13959/2025; decided 04.12.2025 by V. Kameswar Rao and Vinod Kumar, JJ.; income tax refund; adjustment of refund u/s 245; legacy demands AY 2013-14, 2014-15, 2015-16; Direct Tax Vivad se Vishwas Act 2020 Form 5; CPC reconciliation; rectification and stay applications AY 2017-18 and 2018-19; refund with interest; Mrs. Anjul v. PCIT-12, 2022:DHC:3356-DB; petitions disposed of with direction to make refund in accordance with law.

What did the court decide?

Refund to be made to the petitioner in this batch of petitions in accordance with law; petitions disposed of in those terms. ¶¶25

Hover Automotive India Private Limited Vs the Assistant Commissioner of Income Tax, Circle 10(1), New Delhi & Ors. — Delhi HC (2025) — LawSathi Research

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$~40 to 42

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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+ W.P.(C) 13937/2025

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+ W.P.(C) 13950/2025

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+ W.P.(C) 13959/2025

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HOVER AUTOMOTIVE INDIA PRIVATE LIMITED

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.....Petitioner Through: Mr Vishal Kalra, Mr Anil Kumar, Advocates.

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versus

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THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 10(1), NEW DELHI & ORS.

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.....Respondents Through: Mr Abhishek Maratha, SSC, Mr Apoorv Aggarwal, Mr Parth Samwal, JSCs, Ms Nupur Sharma, Mr Gaurav Singh, Mr Bhanukaran Singh Jodha, Ms Muskan Goel, Mr Himanshu Goel and Mr Nischay Purohit, Advocates

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CORAM:

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HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR

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O R D E R % 04.12.2025 1. Though, an adjournment slip has been moved by Mr Abhishek Maratha, learned SSC for the Revenue, he states that he has received the written instructions through email today in the morning from the Assessing Officer (AO), which reads as under:-

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“ Subject Re URGENT ATTEN: In the matter of Hover Automotive India Private Limited (PAN-ACCH0477M) Vs. The Assistant Commissioner of Income Tax, Circle 10(1), New… Kindly refer to the above. On a preliminary verification of the ITBA records and

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This is a digitally signed order.

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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 06/12/2025 at 13:38:44

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CPC data, appears that the Petition has in fact, been issued Form 5 under the Direct Tax Vivad se Vishwas Act, 2020. It also emerges that the system continues to display certain legacy demands for AYs 2013-14, 201415 and 2015-16 and that refunds for other assessment years, at various points in time, been adjusted u/s 245 against these demands. Further, rectification applications and stay application filed by the Petitioner for AY 2017-18 and 2018-19 are found to be pending disposal. In view of the above, the matter involves multiple assessment years, past rectification orders, Vivad se Vishwas Form Farm 5, several adjustments made by CPC u/s 245, and pending rectification stay applications. A comprehensive reconciliation is required between the jurisdictional records and CPC systems to (i) verify the exact outstanding lawful demand, if any, for each year. (it) correct any erroneous or non-existent demands still reflected on the portal and (iii) take a considered decision regarding release of refund and interest in accordance with the Act and CBDT instructions. This exercise is already being taken up but will reasonably require some further time, including coordination with CPC. You may kindly request Hon’ble Court to grant the Department a further period of 12 weeks to complete the reconciliation and dispose of pending rectification /stay applications. It may be submitted that the Department is acting bona fide, there is no intention to withhold any lawful refund, and that the short adjournment sought is only to ensure that the correct legal position and reconciled figures are placed before the Hon'ble Court so that the writ petition can be addressed in a fair and effective manner.

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(Mohit Gupta) ACIT, Circle-10(1), New Delhi”

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This is a digitally signed order.

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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 06/12/2025 at 13:38:44

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In view of the stand taken by the AO, as placed before us by Mr Maratha, Mr Vishal Kalra, learned counsel for the petitioner states that these petitions be disposed of by taking the stand on record.

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At this stage, Mr Kalra, states that the refund which shall be made in favour of the petitioner in these matters, should be with interest keeping in view the settled position of law including the decision of this Court in Mrs. Anjul v. Office of Principal Commissioner of Income Tax-12, & Others, Neutral Citation No.2022:DHC:3356-DB .

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Noting the said submissions, the refund shall be made to the petitioner in this batch of petitions in accordance with law.

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The petitions are disposed of in above terms.

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V. KAMESWAR RAO, J

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VINOD KUMAR, J

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DECEMBER 04, 2025 M

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This is a digitally signed order.

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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 06/12/2025 at 13:38:44

Hover Automotive India Private Limited v. the Assistant Commissioner of Income Tax, Circle 10(1), New Delhi & Ors.

Case brief

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Hover Automotive India Private Limited v. the Assistant Commissioner of Income Tax, Circle 10(1), New Delhi & Ors.

Case brief

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