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.

Deputy Commissioner of Income Tax, Trust Circle- 3(1), Bangalore vs. M/S. Baldwin Boys High School, Bangalore

ITA 606/BANG/2001[1997-98]Status: DisposedITAT Bangalore24 Mar 2022AY 1997-98

For Appellant: Shri V. Srinivasan, Advocate

Section 10(22)Section 143(2)Section 234Section 253Section 253(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 1997-98 The Deputy M/s. Baldwin Boys Commissioner of High School, Income Tax, No. 14, Hosur Road, Trust Circle 3(1), Richmond Town, Bangalore. Bangalore – 560 025. Vs. APPELLANT RESPONDENT Assessee by : Shri V. Srinivasan, Advocate : Shri Priyadarshi Mishra, Revenue by Addl. CIT (DR) Date of Hearing : 09-02-2022 Date of Pronouncement : 24-03-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by the revenue against order dated 30…

The Dy. CIT, Circle-1(2), Vadodara vs. M/S. Web Gazer Software Company, Vadodara

ITA 1559/AHD/2017[2009-10]Status: DisposedITAT Ahmedabad18 Feb 2021AY 2009-10

For Appellant: Shri M.J. Shah &For Respondent: Shri Lalit P. Jain, Sr.D.R

Section 10ASection 10BSection 14

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ IN THE INCOME TAX APPELLATE TRIBUNAL, ‘’ A’’ BENCH, AHMEDABAD (CONDUCTED THROUGH VIRTUAL COURT AT AHMEDABAD) BEFORE, HON’BLE MR. JUSTICE P.P. BHATT, PRESIDENT And SHRI WASEEM AHMED, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 1559/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2009-2010 D.C.I.T., M/s. Web Gazer Software Company, Circle 1(2), Vs. 303/304-Arundeep Complex, Vadodara. Race Course Circle (South), Baroda. PAN: AAAFW2667B (Applicant) (Respondent) Revenue by : Shri Lalit P. Jain, Sr.D.R Assessee by : Shri M.J. Shah & Shri Jimy Patel, A.Rs सुनवाई क" तार"ख/Date of Hearing : 31/12/202…

Assistant Commissioner of Income Tax, Circle-1, Kota vs. M/S Shiv Vegpro Pvt. Ltd., Kota

In the result, appeal of the revenue is dismissed

ITA 739/JPR/2019[2011-12]Status: DisposedITAT Jaipur30 Jul 2020AY 2011-12

For Appellant: Shri Mahendra Gargieya (Advocate)For Respondent: Shri B.K. Gupta (CIT) fu/kZkfjrh dh vksj ls@

Section 144Section 147Section 148Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCH VC ’B’, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 739/JP/2019 fu/kZkj.k o"kZ@Assessment Year : 2011-12. cuke Assistant Commissioner of M/s. Shiv Vegpro Pvt. Ltd., Vs. Income-tax, Circle-1, 101, Mohsin Manzil, Kota. 252, Shopping Centre, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AAJCS 7629 B vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri B.K. Gupta (CIT) fu/kZkfjrh dh vks…

Sanjay Sawhney vs. Principal Commissioner of Income Tax

The appeal is allowed in the above terms

ITA/834/2019HC Delhi18 May 2020

Section 132Section 142(1)(ii)Section 153CSection 253(2)Section 260A

…ITA 834/2019 Page 1 of 45 * IN THE HIGH COURT OF DELHI AT NEW DELHI Reserved on: 25.09.2019 Pronounced on: 18.05.2020 + ITA 834/2019 SANJAY SAWHNEY ...... Appellant Through: Mr. S. Krishnan, Advocate. versus PRINCIPAL COMMISSIONER OF INCOME TAX ...... Respondent Through: Mr. Zoheb Hossain, Sr. Standing Counsel. CORAM: HON’BLE MR. JUSTICE VIPIN SANGHI HON’BLE MR. JUSTICE SANJEEV NARULA JUDGMENT 1. The present appeal under Section 2…