Hero Motocorp Ltd. (Successor of Hero Investment Pvt. Ltd) v. Deputy Commissioner of Income Tax Central Circle 27 Delhi & Anr.
Case brief
What is this about?
Hero MotoCorp Ltd (successor of Hero Investment Pvt Ltd) v. Deputy Commissioner of Income Tax Central Circle 27 Delhi & Anr.; W.P.(C) 15483/2025; High Court of Delhi; order dated 03.11.2025; coram V. Kameswar Rao and Madhu Jain, JJ.; rectification application dated 25.06.2025; Appeal Effect Order dated 26.05.2025 under sections 254/147/143(3) Income Tax Act, 1961; errors apparent on face of record; balance refund with interest under sections 244A and 244A(1A); computational errors; incorrect adjustment of refund; disposal on Revenue undertaking - rectification order within five weeks, follow-up action within further four weeks; liberty to seek revival of writ petition.
What did the court decide?
Petition disposed of with the respondents bound to the undertaking of counsel that the rectification order shall be passed within five weeks and follow-up action, if any, taken within a further period of four weeks thereafter, in accordance with law; liberty granted to the petitioner to seek revival of the writ petition if the stated action is not taken within the prescribed time.