3629/2017.\nIn Principal Commissioner of Income Tax-4 v. Headstrong Services\nIndia Pvt Ltd.

318 CTR 369High Court#12613 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2024 to 2025.

Also reported as

197 DTR 329

Sections most often in play

Section 144CSection 115BBESection 127Section 132Section 142(1)Section 144Section 153CSection 271(1)(c)

Issues it is cited on

section 124(1)section 124(3)(a)section 127(1)section 35acsection 127(2)section 63section 144c(15)section 124(3)eligible assesseesection 124percentage completion methodsection 120

Judgments citing 3629/2017.\nIn Principal Commissioner of Income Tax-4 v. Headstrong Services\nIndia Pvt Ltd.

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 509/JPR/2025[2021-22]Status: DisposedITAT Jaipur12 Nov 2025AY 2021-22
For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…on following judicial precedents: GE Oil and Gas India Private Ltd vs ACIT 436 ITR 168 (Madras) DCIT Circle 2 Jaipur V. M/s Jaipur Rugs Company Pvt. Ltd. ITA 1084/JP/2016 Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd 197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available on Page no. 80-82 of the CPB…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 508/JPR/2025[2020-21]Status: DisposedITAT Jaipur12 Nov 2025AY 2020-21

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…n following judicial precedents: GE Oil and Gas India Private Ltd vs ACIT 436 ITR 168 (Madras) DCIT Circle 2 Jaipur V. M/s Jaipur Rugs Company Pvt. Ltd. ITA 1084/JP/2016 Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd 197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available on Page no. 80-82 of the C…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 507/JPR/2025[A.Y. 2018-19]Status: DisposedITAT Jaipur12 Nov 2025

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…n following judicial precedents: GE Oil and Gas India Private Ltd vs ACIT 436 ITR 168 (Madras) DCIT Circle 2 Jaipur V. M/s Jaipur Rugs Company Pvt. Ltd. ITA 1084/JP/2016 Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd 197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available on Page no. 80-82 of the C…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 506/JPR/2025[2016-17]Status: DisposedITAT Jaipur12 Nov 2025AY 2016-17

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…n following judicial precedents: GE Oil and Gas India Private Ltd vs ACIT 436 ITR 168 (Madras) DCIT Circle 2 Jaipur V. M/s Jaipur Rugs Company Pvt. Ltd. ITA 1084/JP/2016 Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd 197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available on Page no. 80-82 of the C…

Sonu Dusad, Jaipur vs. DCIT Central Circle, 1, Jaipur

In the results, the appeal of the assessee in ITA no

ITA 505/JPR/2025[2015-16]Status: DisposedITAT Jaipur12 Nov 2025AY 2015-16

Bench: This Tribunal Are As Under :

For Appellant: Sh. Mukesh Soni, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 144CSection 153CSection 153DSection 250

…n following judicial precedents: GE Oil and Gas India Private Ltd vs ACIT 436 ITR 168 (Madras) DCIT Circle 2 Jaipur V. M/s Jaipur Rugs Company Pvt. Ltd. ITA 1084/JP/2016 Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd 197 DTR 329 /318 CTR 369 (Delhi) SHL India (P.) Ltd v. Dy. CIT [2021] 128 taxmann.com 426 (Bom.) C. The Ld. CIT(A) has erred in dismissing the Appeal on the ground of condonation of delay: 13. The impugned assessment order u/s 153C, dated 18.03.2024, was received by the Appellant on 18.04.2024 after making application on 12.04.2024 (available on Page no. 80-82 of the C…

Hasmukh Dipchand Gardi, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle-5(2), Mumbai

ITA 1309/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Smt. Aarti Vissanji, ARFor Respondent: Sri Biswanath Das, CIT(DR)
Section 132Section 144CSection 153ASection 35A

…rnational India Pvt. Ltd. v. Dy. CIT, DHC Neutral Citation: 2017:DHC:2668-DB, and Nokia India Pvt Ltd. v. Additional CIT, dated 07th September, 2017 in WP(C) 3629/2017. In Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd 197 DTR 329/318 CTR 369 (Delhi) the Hon'ble Delhi High Court stated that: "The failure by the AO to adhere to the mandatory requirement of Section 144C (1) of the Act and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings. The above position has also been upheld by High…

Hasmukh Dipchand Gardi, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(2), Mumbai

ITA 1307/MUM/2024[2018-19]Status: DisposedITAT Mumbai29 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Smt. Aarti Vissanji, ARFor Respondent: Sri Biswanath Das, CIT(DR)
Section 132Section 144CSection 153ASection 35A

…rnational India Pvt. Ltd. v. Dy. CIT, DHC Neutral Citation: 2017:DHC:2668-DB, and Nokia India Pvt Ltd. v. Additional CIT, dated 07th September, 2017 in WP(C) 3629/2017. In Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd 197 DTR 329/318 CTR 369 (Delhi) the Hon'ble Delhi High Court stated that: "The failure by the AO to adhere to the mandatory requirement of Section 144C (1) of the Act and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings. The above position has also been upheld by High…

Hasmukh Dipchand Gardi, Mumbai vs. Assistant Commissioner of Income Tax, Central Circle 5(2), Mumbai

ITA 1306/MUM/2024[2014-15]Status: DisposedITAT Mumbai29 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Smt. Aarti Vissanji, ARFor Respondent: Sri Biswanath Das, CIT(DR)
Section 132Section 144CSection 153ASection 35A

…rnational India Pvt. Ltd. v. Dy. CIT, DHC Neutral Citation: 2017:DHC:2668-DB, and Nokia India Pvt Ltd. v. Additional CIT, dated 07th September, 2017 in WP(C) 3629/2017. In Principal Commissioner of Income Tax-4 vs Headstrong Services India Pvt Ltd 197 DTR 329/318 CTR 369 (Delhi) the Hon'ble Delhi High Court stated that: "The failure by the AO to adhere to the mandatory requirement of Section 144C (1) of the Act and first pass a draft assessment order would result in invalidation of the final assessment order and the consequent demand notices and penalty proceedings. The above position has also been upheld by High…

3629/2017.\nIn Principal Commissioner of Income Tax-4 v. Headstrong Services\nIndia Pvt Ltd. (318 CTR 369) — Cited in 8 Judgments | BharatTax