What is Pr. CIT v. Sun Pharmaceuticals Industries Ltd. authority for?

A respondent in an appeal before the Tribunal can support the order appealed against on any grounds decided against them, even without filing a cross-objection, under Rule 27 of the Income Tax Appellate Tribunal Rules.

Which sections of the Income Tax Act does Pr. CIT v. Sun Pharmaceuticals Industries Ltd. come up under?

It is most often cited in judgments turning on Section 143(3), Section 132, Section 132(4), Section 139(1), Section 142(1), Section 147.

Pr. CIT v. Sun Pharmaceuticals Industries Ltd. (86 Taxmann.com 148)

Q: How many judgments cite Pr. CIT v. Sun Pharmaceuticals Industries Ltd.?

54 judgments on BharatTax cite Pr. CIT v. Sun Pharmaceuticals Industries Ltd. (86 Taxmann.com 148), spanning 2018 to 2026.

DCIT CENTRAL CIRCLE 1 DELHI, DELHI vs. SAHARA INDIA FINANCIAL CORPORATION LTD, LUCKNOW

ITA 4679/DEL/2025[2010-11]Status: DisposedITAT Delhi21 Jan 2026AY 2010-11

Section 142Section 250Section 269SSection 271D

…ITA No.4679/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B"NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4679/Del/2025 निर्धारणवर्ष/Assessment Year: 2010-11 DCIT, Central Circle-1, E-2, Block ARA Centre, Jhandewalan Extn., New Delhi. vs. SAHARA INDIA FINANCIAL CORPORATION LTD. 1, Sahara India Bhawan, Kapoorthala Complex, Lucknow, Uttar Pradesh. PAN No.AADCS8698C अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpit Goyal, CA and Ms. Aakriti Bansal, CA Revenue…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-25 NEW DELHI, DELHI vs. FARIDABAD PRESSWELL PVT LTD, DELHI

In the result, the appeal of the

ITA 2801/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Assistant Commissioner Of Faridabad Presswell Pvt. Ltd. Income Tax, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3Rd Floor, E-2, Ara Centre, New Delhi. Jhandewalan Extension, Pan No. Aaacfs815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

…ITA No.2801/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”NEW DELHI BEFORE SHRIMAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम ASSISTANT COMMISSIONER OF FARIDABAD PRESSWELL PVT. LTD. INCOME TAX, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3rd Floor, E-2, ARA Centre, New Delhi. Jhandewalan Extension, PAN No. AAACFS815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent Assessee by Shri Salil Aggarwal, Sr. Advocate Shri Shailesh Gupta, CA and Shri Madhur Aggarwal,…

INCOME TAX OFFICER, WARD-2(1), GUNTUR vs. SHIVANI COTTON INDUSTRIES PRIVATE LIMITED, GUNTUR

In the result, appeals ITA

ITA 460/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR

Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

INCOME TAX OFFICER, WARD- 1(1),, GUNTUR vs. POTTI KUMARA NAGA VENKATA SAI CHAKRAVARTHY, GUNTUR

In the result, appeals ITA

ITA 368/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR

Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

INCOME TAX OFFICER, GUNTUR vs. MADHUSUSHANA VENKATA SUBBA RAO POTTI, GUNTUR

In the result, appeals ITA

ITA 367/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR

Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

ASSISTANT COMMISSIONER OF INCOME TAX , GUNTUR vs. MS.VIJAYASAI LAKSHMI SRINIVASA COTTON MILLS, GUNTUR

In the result, appeals ITA

ITA 359/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR

Section 132Section 132(4)Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM DIVN BENCH : VISAKHAPATNAM [THROUGH VIRTUAL HEARING AT ITAT: HYDERABAD] BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Appealed against the S.No. ITA.No. Appellant Respondent A.Y. Order of CIT(A)-12, Hyderabad, Dated M/s. Vijayasai 1. 359/Viz./2024 ACIT, Lakshmi Srinivasa 2016- 10.07.2024 Guntur Cotton Mills, 2017 Guntur PAN AANFS5583M Madhusushana 2. 367/Viz./2024 The ITO, Venkata Subba 2016- 10.07.2024 Guntur Rao Potti, Guntur 2017 PAN AINPP2211R Potti Kumara 3. 368/Viz./2024 The ITO, Naga Venkata Sai 2016- 10.07.2024 Ward…

ITO, NEW DELHI vs. M/S. BILLET PROCON PVT. LTD., DELHI

ITA 1382/DEL/2017[2012-13]Status: DisposedITAT Delhi25 Jun 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri S Rifaur Rahman

Section 68

…ITA Nos.1382/Del/2017 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA No. 1382/Del/2017 निर्धारणवर्ष/Assessment Year: 2012-13 ITO, Ward-5(1), Room No.379, 3rd Floor, C.R. Building, I.P. Estate, New Delhi. PAN No.AALFB8236G अपीलार्थी Appellant Assessee by Dr. Kapil Goel, Adv. Revenue by Shri Ajay Kumar Arora, Sr. DR सुनवाईकीतारीख / Date of hearing: 27.05.2025 उद्घोषणाकीतारीख /Pronouncement on 25.06.2025 आदेश /ORDER PER C.N. PRASAD, J.M. This appeal is filed by the Revenue against the order o…

DCIT, CENTRAL CIRCLE AJMER, AJMER vs. PUJA SYNTHETICS PRIVATE LIMITED, BHILWARA

In the result, the appeal of the Revenue is dismissed

ITA 87/JPR/2023[2009-10]Status: DisposedITAT Jaipur09 Nov 2023AY 2009-10

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mukesh Soni (Adv.)For Respondent: Shri A.S. Nehra (Addl.CIT)

Section 115JSection 153ASection 263

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 87/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2009-10 DCIT, cuke Puja Synthetics Private Limited Vs. Central Circle, A-4, Bhilwara Textile Market, Pur Road, Bhilwara. Ajmer. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACP 8449 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by :Shri Mukesh Soni (Adv.) jktLo dh v…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

ITA 234/RPR/2019[2011-12]Status: DisposedITAT Raipur30 Mar 2023AY 2011-12

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR

Section 132Section 153CSection 68

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.233 & 234/RPR/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) ACIT-2(1), Bhilai Vs M/s Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon PAN No. :AAECA 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Amit M. Jain & Gagan Tiwari, Advs. & Shri Bikram Jain, CA राजस्व की ओर से /Revenue by : Shri Debashish La…

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), BHILAI vs. MESERS ABIS POULTRY PRIVATE LIMITED, RAJNANDGAON

In the result, both appeals of the revenue are dismissed

ITA 233/RPR/2019[2009-10]Status: DisposedITAT Raipur30 Mar 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita No.233 & 234/Rpr/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) Acit-2(1), Bhilai Vs M/S Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon Pan No. :Aaeca 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri Amit M. Jain & Gagan Tiwari, Advs. &For Respondent: Shri Debashish Lahiri, CIT-DR

Section 132Section 153CSection 68

…आयकर अऩीऱीय अधधकरण, रायऩुर न्यायऩीठ, रायऩुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR श्री रविश सूद, न्याययक सदस्य एवं श्री अरुण खोड़वऩया, ऱेखा सदस्य के समक्ष । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अऩीऱ सं./ITA No.233 & 234/RPR/2019 (ननधाारण वषा / Assessment Year :2009-2010 & 2011-2012) ACIT-2(1), Bhilai Vs M/s Abis Poultry Private Limited, Baldeo Bag, Rajnandgaon PAN No. :AAECA 87411 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee by : Shri Amit M. Jain & Gagan Tiwari, Advs. & Shri Bikram Jain, CA राजस्व की ओर से /Revenue by : Shri Debashish La…