Sunrise Biscuit Co. (P.) Ltd. v. Income

140 Taxmann.com 6Reported decision2022#22513 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2023 to 2025.

Sections most often in play

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 149Section 151Section 2(24)(xviii)

Issues it is cited on

section 250personcompanyindianfactotal incomebusinessinterest

Judgments citing Sunrise Biscuit Co. (P.) Ltd. v. Income

Sylvan Greens Private Limited, Jaipur vs. Deputy Commissioner of Income Tax Circle 6, Jaipur

In the result, the appeal of the assessee is allowed

ITA 414/JPR/2025[2015-16]Status: DisposedITAT Jaipur25 Jul 2025AY 2015-16

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

For Appellant: Smt. Neelam Bhala, AdvocateFor Respondent: Shri Gorav Avasthi, JCIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 250Section 801C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’’B” 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;djvihyla-@ITA No.414/JPR/2025 fu/kZkj.ko"kZ@AssessmentYear : 2015-16 Sylvan Greens Private Ltd. cuke The DCIT Vs. 4-A, Kamla Nehru Market Circle-6 East Ajmeri Gate, Jaipur – 302 004 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAFCS5914 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Smt. Neelam Bhala, Advocate jktLo dh vksjls…

Dy. Commr. of Income Tax, Circle - 1(1), Rajkot vs. M/S Ajanta Mfg. Ltd., Morbi

In the result this issue is decided against the revenue and accordingly ground no

ITA 138/RJT/2021[2016-17]Status: HeardITAT Rajkot31 May 2023AY 2016-17

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal(1) I.T.A. No.102/Rjt/2021 (2) I.T.A. No.138/Rjt/2021 (Assessment Years: 2015-16 & 2016-17) (1) Dcit, M/S. Ajanta Manufacturing Ltd. Circle-1(1), Orpat Industrial Estate, Rajkot Rajkot Morbi Highway, Morbi-363641 Vs. (2) Acit M/S. Ajanta Manufacturing Pvt. Circle1(1), Ltd., Rajkot Orpat Industrial Estate, Rajkot Morbi Highway, Morbi-363641 [Pan No.Aaeca6115B] (Appellant) (Respondent) .. Appellant By : Shri Vimal Desai, A.R. Respondent By: Shri Shramdeep Sinha, Citdr Date Of Hearing 25.05.2023 Date Of Pronouncement 31.05.2023

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Shramdeep Sinha, CITDR
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOTBENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER (1) I.T.A. No.102/Rjt/2021 (2) I.T.A. No.138/Rjt/2021 (Assessment Years: 2015-16 & 2016-17) (1) DCIT, M/s. Ajanta Manufacturing Ltd. Circle-1(1), Orpat Industrial Estate, Rajkot Rajkot Morbi Highway, Morbi-363641 Vs. (2) ACIT M/s. Ajanta Manufacturing Pvt. Circle1(1), Ltd., Rajkot Orpat Industrial Estate, Rajkot Morbi Highway, Morbi-363641 [PAN No.AAECA6115B] (Appellant) (Respondent) .. Appellant by : Shri Vimal Desai, A.R. Res…

Dy. Commr. of Income Tax, Circle - 1(1), Rajkot vs. M/S Ajanta Mfg. Ltd., Morbi

In the result this issue is decided against the revenue and accordingly ground no

ITA 102/RJT/2021[2015-16]Status: HeardITAT Rajkot31 May 2023AY 2015-16

Bench: Smt. Annapurna Gupta& Shri Siddhartha Nautiyal(1) I.T.A. No.102/Rjt/2021 (2) I.T.A. No.138/Rjt/2021 (Assessment Years: 2015-16 & 2016-17) (1) Dcit, M/S. Ajanta Manufacturing Ltd. Circle-1(1), Orpat Industrial Estate, Rajkot Rajkot Morbi Highway, Morbi-363641 Vs. (2) Acit M/S. Ajanta Manufacturing Pvt. Circle1(1), Ltd., Rajkot Orpat Industrial Estate, Rajkot Morbi Highway, Morbi-363641 [Pan No.Aaeca6115B] (Appellant) (Respondent) .. Appellant By : Shri Vimal Desai, A.R. Respondent By: Shri Shramdeep Sinha, Citdr Date Of Hearing 25.05.2023 Date Of Pronouncement 31.05.2023

For Appellant: Shri Vimal Desai, A.RFor Respondent: Shri Shramdeep Sinha, CITDR
Section 115J

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOTBENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER& SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER (1) I.T.A. No.102/Rjt/2021 (2) I.T.A. No.138/Rjt/2021 (Assessment Years: 2015-16 & 2016-17) (1) DCIT, M/s. Ajanta Manufacturing Ltd. Circle-1(1), Orpat Industrial Estate, Rajkot Rajkot Morbi Highway, Morbi-363641 Vs. (2) ACIT M/s. Ajanta Manufacturing Pvt. Circle1(1), Ltd., Rajkot Orpat Industrial Estate, Rajkot Morbi Highway, Morbi-363641 [PAN No.AAECA6115B] (Appellant) (Respondent) .. Appellant by : Shri Vimal Desai, A.R. Res…