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TMI Blog2019 (8) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... sion of the Gujarat High Court in Principal Commissioner of Income Tax, Vadodara-2 v. Sun Pharmaceuticals Industries Ltd. [ 2017 (9) TMI 1416 - GUJARAT HIGH COURT] holding that although an Assessee may not have appealed or filed a cross-objection, in a different proceedings before the Appellate Forum / Tribunal, he is free to defend such order on all grounds including on any of the grounds decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Oil and Foods Co. Ltd. v. The Deputy Commissioner of Income Tax [ 2012 (7) TMI 593 - GUJARAT HIGH COURT] - ITA 454/2019 - - - Dated:- 24-7-2019 - S.Muralidhar And Talwant Singh, JJ. Ms.Vibhooti Malhotra For The Appellant. Ms.Shashi M.Kapila, Mr.R.R.Maurya, Mr.Pravesh Sharma, Mr.Sushil Kumar, Mr.Siddhrth Kapila and Ms.Malvika Kalra For The Respondent. OR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in Principal Commissioner of Income Tax, Vadodara-2 v. Sun Pharmaceuticals Industries Ltd.( 2018) 408 ITR 517 (Gujarat) holding that although an Assessee may not have appealed or filed a cross-objection, in a different proceedings before the Appellate Forum / Tribunal, he is free to defend such order on all grounds including on any of the grounds decided against him by the authority whose order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings such expenses were sought to be disallowed, the High Court of Gujarat decided the issue in favour of the Assessee by its order dated 10th July 2012 in Special Civil Application No. 9826 of 2009 (Dhara Vegetable Oil and Foods Co. Ltd. v. The Deputy Commissioner of Income Tax). 6. The said decision appears to have been accepted by the Revenue. In that view of the matter this Court i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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