PCIT v. Head Strong Services India Ltd.

125 Taxmann.com 362Reported decision#7645 most cited

What is PCIT v. Head Strong Services India Ltd. authority for?

An Assessing Officer must follow the binding directions of the Dispute Resolution Panel (DRP) under section 144C(13), and failure to do so renders the assessment order non-est (void ab initio).

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2022.

Also referred to as

PCIT v. Head Strong Services India Ltd. · section 144C(13) · section 144C · Dispute Resolution Panel · DRP directions · binding directions · non-est assessment order · eligible assessee · Transfer Pricing Officer · variation

Issues it is cited on

cost plus methodeligible assesseedirections of the drpsection 144c(1)section 144c(13)section 153bdispute resolution panelsection 292berroneous and prejudicialsection 144cinterest u/s 234apermanent establishment

Judgments citing PCIT v. Head Strong Services India Ltd.

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result, the appeals of the assessee in:

ITA 5022/DEL/2018[2014-15]Status: DisposedITAT Delhi07 Feb 2022AY 2014-15

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…set aside all the assessment orders on the issue of attribution of income to Indian operation.” 11. After addressing to the impugned issues, the Tribunal, following the judgment of the Hon'ble High Court of Delhi in the case of PCIT Vs Head Strong Services 125 Taxmann.com 362 held as under: “16. From the above observations of the Hon'ble High Court of Delhi, it is clear that it is mandatory to follow the directions of the DRP by the Assessing Officer failing which the assessment order would become non-est. In our considered view, the Assessing Officer passed the impugned final assessment orders not carrying o…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result, the appeals of the assessee in:

ITA 5021/DEL/2018[2010-11]Status: DisposedITAT Delhi07 Feb 2022AY 2010-11

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…set aside all the assessment orders on the issue of attribution of income to Indian operation.” 11. After addressing to the impugned issues, the Tribunal, following the judgment of the Hon'ble High Court of Delhi in the case of PCIT Vs Head Strong Services 125 Taxmann.com 362 held as under: “16. From the above observations of the Hon'ble High Court of Delhi, it is clear that it is mandatory to follow the directions of the DRP by the Assessing Officer failing which the assessment order would become non-est. In our considered view, the Assessing Officer passed the impugned final assessment orders not carrying o…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result, the appeals of the assessee in:

ITA 5020/DEL/2018[2009-10]Status: DisposedITAT Delhi07 Feb 2022AY 2009-10

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…set aside all the assessment orders on the issue of attribution of income to Indian operation.” 11. After addressing to the impugned issues, the Tribunal, following the judgment of the Hon'ble High Court of Delhi in the case of PCIT Vs Head Strong Services 125 Taxmann.com 362 held as under: “16. From the above observations of the Hon'ble High Court of Delhi, it is clear that it is mandatory to follow the directions of the DRP by the Assessing Officer failing which the assessment order would become non-est. In our considered view, the Assessing Officer passed the impugned final assessment orders not carrying o…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result, the appeals of the assessee in:

ITA 4561/DEL/2018[2006-07]Status: DisposedITAT Delhi07 Feb 2022AY 2006-07

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…set aside all the assessment orders on the issue of attribution of income to Indian operation.” 11. After addressing to the impugned issues, the Tribunal, following the judgment of the Hon'ble High Court of Delhi in the case of PCIT Vs Head Strong Services 125 Taxmann.com 362 held as under: “16. From the above observations of the Hon'ble High Court of Delhi, it is clear that it is mandatory to follow the directions of the DRP by the Assessing Officer failing which the assessment order would become non-est. In our considered view, the Assessing Officer passed the impugned final assessment orders not carrying o…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result, the appeals of the assessee in:

ITA 4560/DEL/2018[2005-06]Status: DisposedITAT Delhi07 Feb 2022AY 2005-06

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…set aside all the assessment orders on the issue of attribution of income to Indian operation.” 11. After addressing to the impugned issues, the Tribunal, following the judgment of the Hon'ble High Court of Delhi in the case of PCIT Vs Head Strong Services 125 Taxmann.com 362 held as under: “16. From the above observations of the Hon'ble High Court of Delhi, it is clear that it is mandatory to follow the directions of the DRP by the Assessing Officer failing which the assessment order would become non-est. In our considered view, the Assessing Officer passed the impugned final assessment orders not carrying o…

Lg Electronics Inc., Korea (Lgek), Noida vs. DCIT, Circle- 2(2)(1), International Taxation, New Delhi

In the result, the appeals of the assessee in:

ITA 4559/DEL/2018[2004-05]Status: DisposedITAT Delhi07 Feb 2022AY 2004-05

Bench: Shri N.K. Billaiya & Ms. Astha Chandra

For Appellant: Shri Ajay Vohra, Sr. AdvFor Respondent: Ms. Anupama Anand, CIT- DR
Section 144C(13)Section 147Section 234ASection 263Section 271(1)(c)

…set aside all the assessment orders on the issue of attribution of income to Indian operation.” 11. After addressing to the impugned issues, the Tribunal, following the judgment of the Hon'ble High Court of Delhi in the case of PCIT Vs Head Strong Services 125 Taxmann.com 362 held as under: “16. From the above observations of the Hon'ble High Court of Delhi, it is clear that it is mandatory to follow the directions of the DRP by the Assessing Officer failing which the assessment order would become non-est. In our considered view, the Assessing Officer passed the impugned final assessment orders not carrying o…

Lg Electronics Inc., Korea vs. DCIT Int. Taxation, Circle 2(2)(1), New Delhi

In the result, the appeals filed by the assessee in ITA Nos

ITA 653/DEL/2021[2014-15]Status: DisposedITAT Delhi17 Nov 2021AY 2014-15

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 147Section 263

…receipt of the directions issued under sub-section (5) of the Act by the DRP, the Assessing Officer shall, in conformity with the directions, complete the assessment. 15. The Hon'ble High Court of Delhi in the case of PCIT Vs. Head Strong Services India Ltd 125 Taxmann.com 362 has explained the provisions of section 144C of the Act as under: “17. In the opinion of this Court, Section 144C is a self contained provision which carves out a separate class of assesses i.e. 'eligible assessee' i.e. any person in whose case the variation arises as a consequence of the order of the Transfer Pricing Officer passed unde…

Lg Electronics Inc., Korea vs. DCIT Int. Taxation, Circle 2(2)(1), New Delhi

In the result, the appeals filed by the assessee in ITA Nos

ITA 652/DEL/2021[2013-14]Status: DisposedITAT Delhi17 Nov 2021AY 2013-14

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 147Section 263

…receipt of the directions issued under sub-section (5) of the Act by the DRP, the Assessing Officer shall, in conformity with the directions, complete the assessment. 15. The Hon'ble High Court of Delhi in the case of PCIT Vs. Head Strong Services India Ltd 125 Taxmann.com 362 has explained the provisions of section 144C of the Act as under: “17. In the opinion of this Court, Section 144C is a self contained provision which carves out a separate class of assesses i.e. 'eligible assessee' i.e. any person in whose case the variation arises as a consequence of the order of the Transfer Pricing Officer passed unde…

Lg Electronics Inc., Korea vs. DCIT Int. Taxation, Circle 2(2)(1), New Delhi

In the result, the appeals filed by the assessee in ITA Nos

ITA 651/DEL/2021[2009-10]Status: DisposedITAT Delhi17 Nov 2021AY 2009-10

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 147Section 263

…receipt of the directions issued under sub-section (5) of the Act by the DRP, the Assessing Officer shall, in conformity with the directions, complete the assessment. 15. The Hon'ble High Court of Delhi in the case of PCIT Vs. Head Strong Services India Ltd 125 Taxmann.com 362 has explained the provisions of section 144C of the Act as under: “17. In the opinion of this Court, Section 144C is a self contained provision which carves out a separate class of assesses i.e. 'eligible assessee' i.e. any person in whose case the variation arises as a consequence of the order of the Transfer Pricing Officer passed unde…

Lg Electronics Inc., Korea vs. DCIT Int. Taxation, Circle 2(2)(1), New Delhi

In the result, the appeals filed by the assessee in ITA Nos

ITA 650/DEL/2021[2008-09]Status: DisposedITAT Delhi17 Nov 2021AY 2008-09

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 147Section 263

…receipt of the directions issued under sub-section (5) of the Act by the DRP, the Assessing Officer shall, in conformity with the directions, complete the assessment. 15. The Hon'ble High Court of Delhi in the case of PCIT Vs. Head Strong Services India Ltd 125 Taxmann.com 362 has explained the provisions of section 144C of the Act as under: “17. In the opinion of this Court, Section 144C is a self contained provision which carves out a separate class of assesses i.e. 'eligible assessee' i.e. any person in whose case the variation arises as a consequence of the order of the Transfer Pricing Officer passed unde…

Lg Electronics Inc., Korea vs. DCIT Int. Taxation, Circle 2(2)(1), New Delhi

In the result, the appeals filed by the assessee in ITA Nos

ITA 649/DEL/2021[2010-11]Status: DisposedITAT Delhi17 Nov 2021AY 2010-11

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 147Section 263

…receipt of the directions issued under sub-section (5) of the Act by the DRP, the Assessing Officer shall, in conformity with the directions, complete the assessment. 15. The Hon'ble High Court of Delhi in the case of PCIT Vs. Head Strong Services India Ltd 125 Taxmann.com 362 has explained the provisions of section 144C of the Act as under: “17. In the opinion of this Court, Section 144C is a self contained provision which carves out a separate class of assesses i.e. 'eligible assessee' i.e. any person in whose case the variation arises as a consequence of the order of the Transfer Pricing Officer passed unde…

Lg Electronics Inc., Korea vs. DCIT Int. Taxation, Circle 2(2)(1), New Delhi

In the result, the appeals filed by the assessee in ITA Nos

ITA 648/DEL/2021[2006-07]Status: DisposedITAT Delhi17 Nov 2021AY 2006-07

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 147Section 263

…receipt of the directions issued under sub-section (5) of the Act by the DRP, the Assessing Officer shall, in conformity with the directions, complete the assessment. 15. The Hon'ble High Court of Delhi in the case of PCIT Vs. Head Strong Services India Ltd 125 Taxmann.com 362 has explained the provisions of section 144C of the Act as under: “17. In the opinion of this Court, Section 144C is a self contained provision which carves out a separate class of assesses i.e. 'eligible assessee' i.e. any person in whose case the variation arises as a consequence of the order of the Transfer Pricing Officer passed unde…

Lg Electronics Inc., Korea vs. DCIT Int. Taxation, Circle 2(2)(1), New Delhi

In the result, the appeals filed by the assessee in ITA Nos

ITA 647/DEL/2021[2005-06]Status: DisposedITAT Delhi17 Nov 2021AY 2005-06

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 147Section 263

…receipt of the directions issued under sub-section (5) of the Act by the DRP, the Assessing Officer shall, in conformity with the directions, complete the assessment. 15. The Hon'ble High Court of Delhi in the case of PCIT Vs. Head Strong Services India Ltd 125 Taxmann.com 362 has explained the provisions of section 144C of the Act as under: “17. In the opinion of this Court, Section 144C is a self contained provision which carves out a separate class of assesses i.e. 'eligible assessee' i.e. any person in whose case the variation arises as a consequence of the order of the Transfer Pricing Officer passed unde…

Lg Electronics Inc., Korea vs. DCIT Int. Taxation, Circle 2(2)(1), New Delhi

In the result, the appeals filed by the assessee in ITA Nos

ITA 646/DEL/2021[2004-05]Status: DisposedITAT Delhi17 Nov 2021AY 2004-05

Bench: Shri N.K. Billaiya & Shri Sudhanshu Srivastava

For Appellant: Shri Deepak Chopra, AdvFor Respondent: Mrs. Anupama Anand, CIT-DR
Section 147Section 263

…receipt of the directions issued under sub-section (5) of the Act by the DRP, the Assessing Officer shall, in conformity with the directions, complete the assessment. 15. The Hon'ble High Court of Delhi in the case of PCIT Vs. Head Strong Services India Ltd 125 Taxmann.com 362 has explained the provisions of section 144C of the Act as under: “17. In the opinion of this Court, Section 144C is a self contained provision which carves out a separate class of assesses i.e. 'eligible assessee' i.e. any person in whose case the variation arises as a consequence of the order of the Transfer Pricing Officer passed unde…

PCIT v. Head Strong Services India Ltd. (125 Taxmann.com 362) — Cited in 14 Judgments | BharatTax