GE Oil and Gas India Private Ltd. v. ACIT

436 ITR 168High Court#12803 most cited
8

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

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 GE Oil and Gas India Private Ltd. v. ACIT

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

…o comply with the mandatory requirement enumerated u/s 144C of the Act. Hence, the impugned assessment order may kindly be set aside. 12. In support of the same, the reliance is placed 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:…

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

…comply with the mandatory requirement enumerated u/s 144C of the Act. Hence, the impugned assessment order may kindly be set aside. 12. In support of the same, the reliance is placed 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…

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

…comply with the mandatory requirement enumerated u/s 144C of the Act. Hence, the impugned assessment order may kindly be set aside. 12. In support of the same, the reliance is placed 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…

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

…comply with the mandatory requirement enumerated u/s 144C of the Act. Hence, the impugned assessment order may kindly be set aside. 12. In support of the same, the reliance is placed 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…

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

…comply with the mandatory requirement enumerated u/s 144C of the Act. Hence, the impugned assessment order may kindly be set aside. 12. In support of the same, the reliance is placed 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…

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

…nt orders are void, bad-in-law, non-est, one without jurisdiction, non- curable and a nullity/void and hence the said final assessment orders ought to be annulled/cancelled. The Hon'ble Madras High Court in the case of GE Oil and Gas India Private Lid vs ACIT 436 ITR 168 (Madras) in Para 4, the Hon' HC has made it clear that, "The scheme of assessment in terms of Section 144C statutorily requires the officer to pass a draft assessment order at the first instance and put the same to the assessee for its acceptance or for filing of objections before the Dispute Resolution Panel. The language of Section 144C makes t…

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

…nt orders are void, bad-in-law, non-est, one without jurisdiction, non- curable and a nullity/void and hence the said final assessment orders ought to be annulled/cancelled. The Hon'ble Madras High Court in the case of GE Oil and Gas India Private Lid vs ACIT 436 ITR 168 (Madras) in Para 4, the Hon' HC has made it clear that, "The scheme of assessment in terms of Section 144C statutorily requires the officer to pass a draft assessment order at the first instance and put the same to the assessee for its acceptance or for filing of objections before the Dispute Resolution Panel. The language of Section 144C makes t…

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

…nt orders are void, bad-in-law, non-est, one without jurisdiction, non- curable and a nullity/void and hence the said final assessment orders ought to be annulled/cancelled. The Hon'ble Madras High Court in the case of GE Oil and Gas India Private Lid vs ACIT 436 ITR 168 (Madras) in Para 4, the Hon' HC has made it clear that, "The scheme of assessment in terms of Section 144C statutorily requires the officer to pass a draft assessment order at the first instance and put the same to the assessee for its acceptance or for filing of objections before the Dispute Resolution Panel. The language of Section 144C makes t…

GE Oil and Gas India Private Ltd. v. ACIT (436 ITR 168) — Cited in 8 Judgments | BharatTax