Sun Pharmaceutical Industries Ltd. v. DCIT

353 ITR 474High Court#5356 most cited

What is Sun Pharmaceutical Industries Ltd. v. DCIT authority for?

When considering a deduction claim under Section 80HHC, the provisions of Section 80IA(9) must be applied. The formation of the Assessing Officer's belief for issuing a notice is subject to judicial review based on whether there was relevant material for a reasonable person to form that belief.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2025.

Also referred to as

Sun Pharmaceutical Industries Ltd v DCIT · 353 ITR 474 · 75 Taxmann.com 143 · Section 80HHC · Section 80IA(9) · deduction · exporters · reassessment notice · formation of belief

Also reported as

75 Taxmann.com 143

Sections most often in play

Section 142(1)Section 143(3)Section 144BSection 147Section 148Section 35(1)(ii)Section 80G

Issues it is cited on

section 80absection 80hsection 80hhcsection 80hhdeduction under section 80iasection 251(2)section 80aeligible businesssection 80iasection 80igross total incomesection 251

Judgments citing Sun Pharmaceutical Industries Ltd. v. DCIT

Union Bank of India, Mumbai vs. DCIT (Ltu) 2, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1802/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…formation of belief for issuing valid notices for re-assessment.-sufficiency or correctness of material was not to be considered at this stage. ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 2) Sun Pharmaceuticals Industries Ltd. Vs. DCIT 353 ITR 474 (Guj.) where the Hon'ble High Court held formation by belief by AO is essentially within his subjective satisfaction - at the stage of issue of notice, only question is whether there was relevant material on which reasonable person could have formed requisite belief. 3) N.K. Industries Ltd. vs. ITO 362 ITR 542 (Guj.) where the Hon’ble HC held if…

Union Bank of India, Mumbai vs. DCIT (Ltu) 2, Mumbai

In the result, appeal of the Revenue is partly allowed for statistical purpose

ITA 1801/MUM/2018[2007-08]Status: DisposedITAT Mumbai12 Jul 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri Rajesh Kumar, Hon'Ble

For Appellant: Shri C. NareshFor Respondent: Shri Sushil Kumar Poddar
Section 244A

…formation of belief for issuing valid notices for re-assessment.-sufficiency or correctness of material was not to be considered at this stage. ITA NOs. 2231, 2232, 2233 & 2234/MUM/2018 M/s. Union Bank of India 2) Sun Pharmaceuticals Industries Ltd. Vs. DCIT 353 ITR 474 (Guj.) where the Hon'ble High Court held formation by belief by AO is essentially within his subjective satisfaction - at the stage of issue of notice, only question is whether there was relevant material on which reasonable person could have formed requisite belief. 3) N.K. Industries Ltd. vs. ITO 362 ITR 542 (Guj.) where the Hon’ble HC held if…