CIT v. Sunbeam Auto Ltd.

174 Taxmann.com 972Income Tax Appellate Tribunal2025#17003 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 143(3)Section 263Section 132Section 147Section 148Section 153ASection 234ASection 234B

Issues it is cited on

section 132(2)section 132(1)(a)illegal paymentbusiness transfer agreementsection 47depreciation on goodwillslump salesection 32(1)(ii)going concerndomestic companycolourable devicesection 32(1)

Judgments citing CIT v. Sunbeam Auto Ltd.

Studds Accessories Limited, Faridabad vs. The Principal Commissioner of Income Tax, Faridabad

In the result, appeal filed by the assessee is allowed

ITA 3570/DEL/2025[2020-21]Status: DisposedITAT Delhi12 Feb 2026AY 2020-21

Bench: Shri S. Rifaur Rahman & Shri Raj Kumar Chauhan

For Appellant: Sh. Vishal Kalkra, Adv &For Respondent: Sh. Avikal Manu, CIT DR
Section 14Section 143(3)Section 144BSection 263Section 80J

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘E’: NEW DELHI. BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No. 3570/ DEL/2025 (Assessment Year : 2020-21) Studds Accessories Limited Vs. PCIT Plot No. 918, Sector 68, IMT Faridabad Faridabad 121004 (PAN: AACCS4217Q) ASSESSEE BY : Sh. Vishal Kalkra, Adv & Ms. Reema Grewal, CA & Ms. Snigdha Gautam, Adv REVENUE BY : Sh. Avikal Manu, CIT DR Date of Hearing : 09.12.2025 Date of Order : 12.02.2026 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of Pr…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 24/BANG/2024[2016-17]Status: DisposedITAT Bangalore31 Oct 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax Officer, Central Circle-2(2), Bengaluru

ITA 23/BANG/2024[2015-16]Status: DisposedITAT Bangalore31 Oct 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Saket Callipolis, Unit No. 601 & 602, 6th Floor, Doddakannalli Village, Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N Vs. APPELLANT DCIT, Circle - 2(2), Bangalore. RESPONDENT Assessee by Revenue by Shri. A. Shankar, Sr. Advocate Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing Date of Pronouncement 18.09.2025 31.10.2025 Per B…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 22/BANG/2024[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

M/S. Barbeque Nation Hospitality Ltd, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-2(2), Bengaluru

In the result, appeals filed by the assessee are partly allowed

ITA 21/BANG/2024[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. A. Shankar, Sr. AdvocateFor Respondent: Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore
Section 153ASection 234ASection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.21 to 26/Bang/2024 Assessment Years : 2013-14 to 2018-19 M/s. Barbeque-Nation Hospitality Ltd., Vs. DCIT, Saket Callipolis, Unit No. 601 & 602, Circle – 2(2), 6th Floor, Doddakannalli Village, Bangalore. Varthur Hobli, Sarjapur Road, Bengaluru – 560035. PAN : AAKCS3053N APPELLANT RESPONDENT Assessee by : Shri. A. Shankar, Sr. Advocate Revenue by : Shri. K. M. Mahesh, CIT(DR)(ITAT), Bangalore. Date of hearing : 18.09.2025 Date of Pronouncement : 31.10.2025 O…

CIT v. Sunbeam Auto Ltd. (174 Taxmann.com 972) — Cited in 5 Judgments | BharatTax