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A practice built around the dispute.
Sunil Maloo & Co. was founded in 2019 in Ahmedabad. The firm was set up to do a narrower thing than a general practice does — to take direct tax matters that are contested, and to carry them properly.
The firm
Litigation is a discipline, not an overflow.
In most practices, litigation is what happens when compliance work goes wrong. It is handled by the same people, in the time left over, with the file as it happens to exist. That is not a criticism of those practices — it is simply a different business.
This firm is organised the other way round. Contested matters are the work, not the consequence of the work. That changes what gets done: the record is built rather than assembled, jurisdictional points are taken before merits rather than after, quantum is reconciled rather than argued in the abstract, and drafting is treated as the principal activity it actually is.
The practice concentrates on direct tax — search and seizure assessments, real estate and on-money disputes, reassessment, penalty, and the appellate work that follows. Advisory engagements are taken where they bear on a dispute: one that exists, one that is coming, or one a client is trying to avoid.
At a glance
- Founded 2019
- Ahmedabad, Gujarat
- Direct tax litigation and advisory only
- Appearances before the CIT(A) and the Income Tax Appellate Tribunal
- Instructed both directly and on referral from other professionals
Founder
CA Sunil Maloo
Sunil Maloo is a chartered accountant — a member of the Institute of Chartered Accountants of India since 2011 (membership no. 138564), and a rank-holder in the Institute’s PCC examination, having secured All India Rank 33. He also holds a law degree from Sir L. A. Shah Law College, Ahmedabad, and founded Sunil Maloo & Co. in 2019.
Since 2010 his work has been exclusively in direct tax — litigation and advisory, and nothing else. His practice concentrates on search and seizure assessments, real estate and construction tax matters, appeals before the Income Tax Appellate Tribunal, the faceless assessment and appeal regime, and advisory on high-end, complex issues. He appears before the Commissioner of Income Tax (Appeals) and the Tribunal, and is instructed by other chartered accountants and advocates on matters within that field.
His approach treats a direct tax matter as a problem of strategy: reading the facts and circumstances together with the law, through the lens of how a tribunal or court actually reasons. The firm’s work is built on that method — positioning a litigation or an advisory question so that the argument follows from the record rather than around it.
- Chartered Accountant, ICAI — membership no. 138564, since 2011
- All India Rank 33, CA PCC examination
- LL.B., Sir L. A. Shah Law College, Ahmedabad
- In direct tax litigation and advisory since 2010
A direct tax matter is a problem of strategy — the facts and the law read together, the way the bench will read them.
CA Sunil MalooHow we work
Four commitments.
A view, early
You are told what a matter is worth at the outset, including when the honest answer is that a ground is weak or an appeal is not worth pursuing. An early accurate view is more valuable than a late optimistic one.
The file, before the argument
Time goes into the record first — what is on it, what is missing, and what must be placed on it now so that it can be relied on later. Arguments are built on documents, not around them.
Alongside your existing advisor
Where a matter comes on referral, the existing professional stays in it. The brief is the dispute, not the relationship, and nothing is done that cuts across it.
Written to be read by the bench
Submissions are drafted for the person who has to decide — structured, indexed, and short of rhetoric. If the point cannot be found, it has not been made.
Instructing the firm. How it starts.
Send the assessment order and the notice. We will read them and come back with a view on where the matter stands and what the record still needs.