“cross objection”

AppealsSection 253(4)Section 253(4)4,331 judgments

The decision most relied on for cross objection is Sanjay Sawhney v. Principal Commissioner of Income-tax (116 Taxmann.com 701), cited in 87 judgments on BharatTax.

Leading authorities on cross objection

Sanjay Sawhney v. Principal Commissioner of Income-tax

116 Taxmann.com 701 · 2020 · High Court

citing judgments

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

DCIT v. Turquoise Investment & Finance Ltd.

378 ITR 693 · 2015 · High Court

citing judgments

An appellate authority can admit additional grounds of appeal, especially when they are legal in nature, and allows for filing cross-objections before the Tribunal where facts are on record.

Pr. CIT v. Sun Pharmaceuticals Industries Ltd.

86 Taxmann.com 148 · 2017 · High Court

citing judgments

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.

Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore

128 Taxmann.com 180 · 2021 · High Court

citing judgments

An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.

Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT

282 ITR 321 · 2006 · High Court

citing judgments

An assessee-respondent can support an appellate order on any ground available to them, even if they haven't filed cross-objections, provided the new ground is a point of law and doesn't require fresh evidence.

Mavany Brothers v. CIT, Panjim

62 Taxmann.com 50 · 2015 · High Court

citing judgments

A delay in filing cross-objections can be condoned if there are bonafide reasons and no mala-fide conduct or lackadaisical approach by the assessee.

CIT v. New India Assurance Company Ltd.

234 ITR 663 · 1998 · High Court

citing judgments

A cross objection filed by an assessee against an order of the CIT(A) can be considered as an appeal by the assessee.

CIT(E) v. Jamiatul Banaat Tankaria

168 Taxmann.com 35 · 2024 · High Court

citing judgments

The Commissioner of Income-tax (Exemptions) cannot invoke Section 13(1)(b) at the stage of granting registration under Section 12AB, especially when the assessee has a valid registration. Section 13(1)(b) is only attracted after the assessee has crossed the hurdle of being eligible for exemption under Section 11 by obtaining registration.

Judgments citing cross objection

Income Tax Officer, Mumbai vs. Ketan Babulal Jain, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 1932/MUM/2025[2014-15]Status: DisposedITAT Mumbai22 Jan 2026AY 2014-15

Bench: Shri Anikesh Banerjee & Shri Makarand Vasant Mahadeokari.T.A No.1932/Mum/2025 A.Y. : 2014-15) I.T.A. No.1933/Mum/2025 A.Y. : 2015-16)

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Hemanshu Joshi (SR DR)

Section 10(38)Section 147Section 148Section 148ASection 250Section 69

Date of hearing : 20/01/2026 Date of pronouncement : 22/01/2026 O R D E R Per Anikesh Banerjee (JM): The instant appeals of the revenue and cross objections of the assessee filed against the order of the NFAC, Delhi [for brevity, ‘Ld.CIT(A)’] order passed under section 250 of the Income ... disposed of by a common order. For convenience AY 2014-15 is taken as lead case. 3. The Ld. AR stated that the cross objection was filed by the assessee with a delay for 17 days. The assessee filed a notarized affidavit duly executed on 26.08.2025 the original copy

Dy. Commissioner of Income Tax, Central Circle-I Noida, Noida vs. M/S Advant It Park Private Limited, Delhi

Appeal is allowed and order of the High Court is set aside

ITA 5334/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Jan 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 143(3)

Income Tax Act, 1961 ('the Act' for short) for Assessment Years 2016-17 to 2018-19 respectively. The assessee has also filed cross objections. 2. The Appeals filed by the Revenue and Cross Objections filed by the assessee are tabulated as under: Sr. Nos. Appeals/C.Os Asstt. Year

Dy. Commissioner of Income Tax, Cetral Circle-I, Noida vs. Advant It Park Private Limited, Delhi

In the result appeal of the revenue is dismissed

ITA 5333/DEL/2025[2017-18]Status: DisposedITAT Delhi22 Jan 2026AY 2017-18

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 1Section 143(3)

Income Tax Act, 1961 (‘the Act’ for short) for Assessment Years 2016-17 to 2018-19 respectively. The assessee has also filed cross objections. 2. The Appeals filed by the Revenue and Cross Objections filed by the assessee are tabulated as under: Sr. Appeals/C.Os Asstt. Year CIT(A)’s Assessment ... both the appeals of the Revenue are dismissed. 20. In the final result, all the three appeals filed by the Revenue are dismissed. The Cross Objections filed by the assessee dismissed as not pressed. Order pronounced in open Court on 22.01.2026. Sd/- Sd/- (MAHAVIR SINGH) (MANISH AGARWAL) VICE PRESIDENT ACCOUNTANT

Dy. Commissioner of Income Tax, Central Circle-I, Noida vs. M/S Advant It Park Private Limited, Delhi

ITA 5332/DEL/2025[2016-17]Status: DisposedITAT Delhi22 Jan 2026AY 2016-17

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 143(3)

Murli Ram Meena, Income Tax vs. Mohinder Kumar, Prashant Vihar Delhi

ITA 1710/DEL/2024[2018-19]Status: DisposedITAT Delhi22 Jan 2026AY 2018-19

ITA No.1710/Del/2024 Assessment Year: 2018-19 With ITA No.1652/Del/2024 with C.O. No. 22/Del/2025 Assessment Year: 2021-22 Income Tax Officer

Income Tax Officer, Income Tax vs. Mohinder Kumr, Prashant Vihar

ITA 1652/DEL/2024[2021-22]Status: DisposedITAT Delhi22 Jan 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shuklaassessment Year: 2018-19 With Ita No.1652/Del/2024 With C.O. No. 22/Del/2025 Assessment Year: 2021-22 Income Tax Officer, Vs. Sh. Mohinder Kumar, Civic Centre, C-3/8, Block-C, Delhi Prasant Vihar, Delhi Pan: Aahpk7777R (Appellant) (Respondent/Cross-Objector) Assessee By Dr. Rakesh Gupta, Adv. Ms. Shilpa Gupta, Ca Sh. Deepesh Garg, Adv. Department By Ms. Amish S. Gupt, Cit(Dr) Date Of Hearing 21.01.2026 Date Of Pronouncement 22.01.2026 Order Per Satbeer Singh Godara, Jm The Instant Batch Of Three Cases Pertains To The Single Assessee Herein Sh. Mohinder Kumar. The Revenue & The Assessee Filed Their Respective Appeals Ita No.1652/Del/2024 & C.O. No. 22/Del/2025 For Assessment Year 2021-22 Against The Commissioner Of Income Tax (Appeals)/National Faceless Appeal

Section 143(3)

partly uphold the Assessing Officer’s findings. It is in this factual backdrop that both the parties have filed their respective appeals and cross objection; as the case may be, before the tribunal. 3 | P a g e ITA No.1710 & 1652/Del/2024 C.O. No. 22/Del/2025 5. We have given our thoughtful ... estimated herein, no further disallowance would be warranted. Deleted accordingly. 8. These Revenue’s twin appeals ITA Nos. 1710 & 1652/Del/2024 and the assessee’s cross objection C.O. No. 22/Del/2025 are partly allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced

Biru Sharma, Safidon, Jind vs. Income Tax Officer, Ward-1, Jind

In the result, appeal of the assessee is allowed

ITA 1378/CHANDI/2025[2018-19]Status: DisposedITAT Chandigarh21 Jan 2026AY 2018-19

Bench: Shri Rajpal Yadavआयकर अपील सं./ Ita No. 1378/Chd/2025 "नधा"रण वष" / Assessment Year. : 2018-19 Shri Biru Sharma, Vs The Ito, S/O Shri Bal Kishan, Ward-1, Purani Mandi, Jind. Safidon, Jind. "थायी लेखा सं./Pan No: Chxps1434E अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashok Kumar Goyal, Ca. Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 21.01.2026 Date Of Pronouncement : 21.01.2026 O R D E R Physical Hearing Per Raj Pal Yadav, Vp

For Appellant: Shri Ashok Kumar Goyal, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Section 148Section 148A(1)

SIBAL] JUDGE [ LAPITA BANERJI] 30.04.2025 JUDGE 7. Respectfully following the judgement of the Hon'ble High Court, we allow the ground of appeal of Cross Objection and hold that notice issued under Section 148 of the Income Tax Act in assessment year 2019-20 is bad in the eyes

Madhav Pandurang Bhanage, Nashik vs. Income Tax Officer, Ward 1(1), Nashik

In the result appeal of the assessee is allowed as per terms indicated herein above

ITA 2553/PUN/2025[2017-18]Status: DisposedITAT Pune21 Jan 2026AY 2017-18

Bench: Dr. Manish Boradआयकर अपील सं./Ita No.2553/Pun/2025 धििाारण वर्ा / Assessment Year: 2017-18 Madhav Pandurang Vs Ito, Ward - Bhanage, 1(1), Nashik Mangalmurti Swami Co-Op Society, Lamkhede Mala, Meri Colony S.O., Nashik- 422004 Maharashtra Pan-Ablpb0449A Appellant Respondent

For Appellant: Shri Chinmay PathakFor Respondent: Shri Vishwajit Shinde

Section 143(3)Section 147Section 148Section 148ASection 149Section 151Section 151ASection 250Section 50C

after taking approval from the Principal Commissioner, Nashik. Now the issue raised by the assessee in Ground No.1 of the Cross Objection that since the escapement of income is less than 250.00 lakh and notice has been issued after three years, Id. Assessing Officer ought to have taken approval from ... therefore the notice u/s.148 of the Act is invalid and liable to be quashed. Accordingly, Ground No.1 raised by the assessee in the Cross Objection is allowed. 6. On careful examination of the facts of the instant case in the light of the above decisions of this Tribunal, I find

Assistant Commissioner of Income Tax, Tirunelveli vs. Ponkumari Wind Farm, Kanyakumari

In the result, the appeals filed by the Revenue the cross objections filed by the assessee are dismissed

ITA 2567/CHNY/2025[2006-07]Status: DisposedITAT Chennai21 Jan 2026AY 2006-07

Bench: Shri George George Kand Ms Padmavathy Sआयकर अपील सं./Ita Nos.: 2566 & 2567/Chny/2025 िनधा"रण वष"/Assessment Years:2005-06 & 2006-07 & C.O. No.87 & 88/Chny/2025 [In I.T.A.Nos.2566 & 2567/Chny/2025] The Assistant Commissioner Of M/S. Ponkumari Wind Farm, Income Tax, Vs. No.17/41D, Chunkankadai Circle-1, Aloor Road, Nagercoil, Tirunelveli Kanyakumari – 629 807. Pan: Aaffp 1746B (अपीलाथ"/Appellant) (""यथ"/Respondent)/Cross Objector राज"व क" ओर से /Revenue By : Shri Shiva Srinivas, Cit िनधा"रती क" ओर से/Assessee By : Shri T. Vasudevan, Advocate सुनवाई क" तारीख/Date Of Hearing : 14.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 21.01.2026

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri Shiva Srinivas, CIT

Section 132Section 148Section 153CSection 250Section 41(1)

घोषणा क" तारीख/Date of Pronouncement : 21.01.2026 आदेश /O R D E R PER BENCH: These appeals filed by the Revenue and the cross objections filed by the assessee are directed against separate orders of Commissioner of Income Tax (Appeals), Chennai – 18 both dated 16.07.2025, passed under section ... bogus credits in the books of accounts of the assessee against purchases from M/s. D.V.S. Stores. The grounds raised by the assessee in the cross objections are in support of the CIT(A)’s order and the assessee has also raised legal contention with regard to reopening u/s.148

Assistant Commissioner of Income Tax, Tirunelveli vs. Ponkumari Wind Farm, Kanyakumari

In the result, the appeals filed by the Revenue the cross objections filed by the assessee are dismissed

ITA 2566/CHNY/2025[2005-06]Status: DisposedITAT Chennai21 Jan 2026AY 2005-06

For Appellant: Shri T. Vasudevan, AdvocateFor Respondent: Shri Shiva Srinivas, CIT

Section 132Section 148Section 153CSection 250Section 41(1)

Assisstant Commissioner of Income Tax Corporate Circle 1 1, Chennai vs. Fl Smith Private Limited, Kanchipuram

ITA 1763/CHNY/2024[2017-18]Status: DisposedITAT Chennai21 Jan 2026AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1682/Chny/2024 & Co No.71/Chny/2024 (In Ita No.: 1682/Chny/2024) निर्धारण वर्ष / Assessment Year: 2015-16 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. (अपीलार्थी/Appellant) [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent/ Cross Objector) आयकर अपील सं./Ita Nos.: 1731 & 1763/Chny/2024 निर्धारण वर्ष / Assessment Years: 2014-15 & 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. [Pan: Aaacf-4997-N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Department By : Shri. P.M.Kathir, Advocate & Shri S.P.Chidambaram, Advocate : Shri. A R V Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement आदेश /O Rder : 15.12.2025 : 21.01.2026 Per Bench: These Appeals Filed By The Revenue & Cross Objection Filed By The Assessee Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)-16, Chennai (In Short “Ld.Cit(A)”) Against Orders U/S.143(3) R.W.S. 92Ca(3) R.W.S 144C Of The Income Tax Act, 1961 (Hereinafter The ‘Act') For The

For Respondent: Shri. P.M.Kathir, Advocate and

Section 143(3)Section 43(1)Section 43(6)

तारीख/Date of Hearing घोषणा की तारीख/Date of Pronouncement आदेश /O RDER : 15.12.2025 : 21.01.2026 PER BENCH: These appeals filed by the Revenue and Cross objection filed by the assessee are arising out of order of the Commissioner of Income Tax (Appeals)-16, Chennai (in short “ld.CIT(A)”) against orders ... appeals filed by the revenue for adjudication. It is observed that there is also a delay of 87 days in the filing of the Cross-Objections by the assessee, for which the assessee has filed affidavit stating the reasons for delay. Upon due consideration of the submissions made by both

Assisstant Commissioner of Income Corporate Circle 1-1, Chennai vs. Fl Smidth Private Limited, Kanchipuram

ITA 1731/CHNY/2024[2014-15]Status: DisposedITAT Chennai21 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1682/Chny/2024 & Co No.71/Chny/2024 (In Ita No.: 1682/Chny/2024) निर्धारण वर्ष / Assessment Year: 2015-16 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. (अपीलार्थी/Appellant) [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent/ Cross Objector) आयकर अपील सं./Ita Nos.: 1731 & 1763/Chny/2024 निर्धारण वर्ष / Assessment Years: 2014-15 & 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) Assessee By Department By : Shri. P.M.Kathir, Advocate & Shri S.P.Chidambaram, Advocate : Shri. A R V Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement आदेश /O Rder : 15.12.2025 : 21.01.2026 Per Bench: These Appeals Filed By The Revenue & Cross Objection Filed By The Assessee Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)-16, Chennai (In Short "Ld.Cit(A)") Against Orders U/S.143(3) R.W.S. 92Ca(3) R.W.S 144C Of The Income Tax Act, 1961 (Hereinafter The 'Act') For The

For Respondent: Shri. P.M.Kathir, Advocate and

Section 143(3)Section 43(1)Section 43(6)

तारीख/Date of Hearing घोषणा की तारीख/Date of Pronouncement आदेश /O RDER : 15.12.2025 : 21.01.2026 PER BENCH: These appeals filed by the Revenue and Cross objection filed by the assessee are arising out of order of the Commissioner of Income Tax (Appeals)-16, Chennai (in short "ld.CIT(A)") against orders ... appeals filed by the revenue for adjudication. It is observed that there is also a delay of 87 days in the filing of the Cross-Objections by the assessee, for which the assessee has filed affidavit stating the reasons for delay. Upon due consideration of the submissions made by both

Assisstant Commisioner of Income Tax Corporate Circle 1 1, Chennai vs. Fl Smith Private Limited, Kanchipuram

ITA 1682/CHNY/2024[2015-16]Status: DisposedITAT Chennai21 Jan 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1682/Chny/2024 & Co No.71/Chny/2024 (In Ita No.: 1682/Chny/2024) निर्धारण वर्ष / Assessment Year: 2015-16 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. (अपीलार्थी/Appellant) [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent/ Cross Objector) आयकर अपील सं./Ita Nos.: 1731 & 1763/Chny/2024 निर्धारण वर्ष / Assessment Years: 2014-15 & 2017-18 Assistant Commissioner Of Income Tax, Corporate Circle-1(1) Chennai. Flsmidth Private Limited, Vs. 34Th Egatoor, Flsmidth House, Rajiv Gandhi Salai, Kelambakkam, Kanchipuram – 603 103. [Pan: Aaacf-4997-N] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) Assessee By Department By : Shri. P.M.Kathir, Advocate & Shri S.P.Chidambaram, Advocate : Shri. A R V Sreenivasan, Cit. सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement आदेश /O Rder : 15.12.2025 : 21.01.2026 Per Bench: These Appeals Filed By The Revenue & Cross Objection Filed By The Assessee Are Arising Out Of Order Of The Commissioner Of Income Tax (Appeals)-16, Chennai (In Short “Ld.Cit(A)”) Against Orders U/S.143(3) R.W.S. 92Ca(3) R.W.S 144C Of The Income Tax Act, 1961 (Hereinafter The ‘Act') For The

For Respondent: Shri. P.M.Kathir, Advocate and

Section 143(3)Section 43(1)Section 43(6)

Jayashree Mukund Marathe, Mumbai vs. Income Tax Officer, Ward 42(2)(3), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2605/MUM/2025[2015-16]Status: DisposedITAT Mumbai21 Jan 2026AY 2015-16

Bench: Shri Sandeep Gosain & Shri Bijayananda Prusethjayashree Mukund Vs. Income Tax Officer, Ward 42(2)(3), Marathe, Kautilya Bhavan, Bandra Kurla Complex, Bldg. No. 8, Flat No. 9, Sachin Mumbai-400051. Chs, Mithagar Road, Mulund East, Mumbai-400081. Pan/Gir No: Abdpm3677K (Appellant) (Respondent) Appellant By Shri Vipul Joshi Respondent By Ms. Kavitha Kaushik (Sr Dr) Date Of Hearing 21.01.2026 Date Of Pronouncement 23.02.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 139Section 139(1)Section 139(4)Section 147Section 148Section 250Section 54Section 54(2)

IN THE INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “F” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH

DCIT Central Circle 1 Delhi, Delhi vs. Sahara India Financial Corporation Ltd, Lucknow

ITA 4679/DEL/2025[2010-11]Status: DisposedITAT Delhi21 Jan 2026AY 2010-11

Section 142Section 250Section 269SSection 271D

prefers not to go in appeal, despite there being certain adverse findings of the CIT(A) against him, then the respondent can file cross objections even after the expiry of limitation period provided for appeals. At this stage we need to discuss the rationale of such a provision. The powers ... decree, may not only support the decree on any of the grounds decided against him in the court below, but take any cross- objection to the decree which he could have taken by way of appeal....." This factor has been summarized in the case of New India Life Assurance

DCIT, Circle-7(1), Delhi vs. Fis Global Business Solutions India Pvt. Ltd., Delhi

In the result, appeal filed by the Revenue is dismissed

ITA 2405/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Jan 2026AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Ms. Reema Grewal, CAFor Respondent: Shri Ajay Kumar Arora, Sr.DR

Section 142(1)Section 143(2)Section 92B(2)Section 92C

/National Faceless Appeal Centre (NFAC), Delhi ["Ld. CIT (A)", for short] dated 13.02.2025 for the Assessment Year 2016-17. The assessee has also filed cross objections in support of the aforesaid impugned order. - 2. Brief facts of the case are, the assessee company E-filed its return of income ... raised by the Revenue is dismissed. - 11. In the result, appeal filed by the Revenue is dismissed. - 12. The assessee has also filed the cross objections which are in support of the order of the ld. CIT (A), as we have already dismissed the appeal of the Revenue, the cross

Dy. Commissioner of Income Tax, Central Circle-1, Noida vs. M/S Rudra Bulldwell Homes Pvt. Ltd., Delhi

ITA 1119/DEL/2025[2017]Status: DisposedITAT Delhi21 Jan 2026

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla, Accountnat Member

Section 143Section 143(2)Section 143(3)Section 147Section 148Section 148ASection 151

Income Tax, Central Circle-1, Noida, Uttar Pradesh Appellant M/s Rudra Buildwell Homes Pvt. Ltd. 53, Okhla Phase, Vs Delhi-110020 PAN AAFCR6959P Respondent Cross Objection No.108/DEL/2025 [IN ITA No.1119/Del/2025] [Assessment Year:2017-18] M/s Rudra Buildwell Homes Pvt. Ltd. A-66, Sector-63, Noida, Uttar Pradesh-201301 PAN AAFCR6959P ... Income Tax Act, 1961 pertaining to Assessment Year 2017-18. The assessee is contesting the impugned appeal of the Revenue through its Cross Objection bearing no.108/Del/2025. The word 'Act' herein this order would mean Income Tax Act, 1961. 2. We have noted that the Cross Objection of the assessee strikes

DCIT, Delhi vs. Ramakrishna Electro Components Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is partly allowed

ITA 2744/DEL/2024[2017-18]Status: DisposedITAT Delhi21 Jan 2026AY 2017-18

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla[Assessment Year:2017-18] Dcit, Ramakrishna Electro Components Room No.221, 2Nd Floor, C.R Pvt. Ltd., B-79, Basement, Building, I.P. Estate, Vs Ground, 1St & 3Rd Floor, New Delhi-110002 Wazirpur Industrial Area, Wazir Pur Iii, North West Delhi, Delhi-110052 Pan Aabcr7886H Appellant Respondent Cross Objection No.81/Del/2024 [In Ita No.2744/Del/2024] [Assessment Year:2017-18] Ramakrishna Electro Dcit, Room No.221, 2Nd Floor, C.R Components Pvt. Ltd. B-79, Basement, Ground, Vs Building, I.P. Estate, 1St & 3Rd Floor, Wazirpur New Delhi-110002 Industrial Area, Wazir Pur Iii, North West Delhi, Delhi-110052 Pan Aalca5543N Appellant Respondent Revenue By Ms. Pooja Swaroop, Cit(Dr) Assessee By Shri Satyajeet Goel, Advocate & Shri Rajat Garg, Ca Date Of Hearing 14.01.2026 Date Of Pronouncement 21.01.2026 Co No.81/Del/2024 Order Per Amitabh Shukla, Am

Section 115BSection 142(1)Section 143(1)Section 143(2)Section 143(3)Section 68

Ground, 1st and 3rd Floor, New Delhi-110002 Wazirpur Industrial Area, Wazir Pur III, North West Delhi, Delhi-110052 PAN AABCR7886H Appellant Respondent Cross Objection No.81/DEL/2024 [IN ITA No.2744/Del/2024] [Assessment Year:2017-18] Ramakrishna Electro DCIT, Room No.221, 2nd Floor, C.R Components Pvt. Ltd. B-79, Basement, Ground, Vs Building ... order dated 27.12.2019 passed u/s 143(3) of the Income Tax Act, 1961 pertaining to Assessment Year 2017-18. The assessee has also filed cross objection. The appeal of the Revenue and Cross Objection of the assessee, for the purposes of convenience were heard together and are being disposed

ACIT, New Delhi vs. M/S. Pearls Buildwell Infrastructure Ltd., New Delhi

In the result, appeals of the Revenue in ITA Nos

ITA 6089/DEL/2016[2014-15]Status: DisposedITAT Delhi21 Jan 2026AY 2014-15

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Arvind Jindal, CAFor Respondent: Shri Sumer Singh Meena, CIT- DR

Section 132Section 132(1)Section 153A

ACIT Vs. Pearl Buildwell Infrastructure 2. Since the underlying appeals were heard together and the facts in issues are identical, both these appeals and cross objections are being disposed off by this common order for the sake of convenience and brevity, though the quantum may differ. 3. Grounds of Appeal

ACIT, New Delhi vs. M/S. Pearls Buildwell Infrastructure Ltd., New Delhi

In the result, appeals of the Revenue in ITA Nos

ITA 6087/DEL/2016[2012-13]Status: DisposedITAT Delhi21 Jan 2026AY 2012-13

Bench: Shri Yogesh Kumar Us & Shri Naveen Chandra

For Appellant: Shri Arvind Jindal, CAFor Respondent: Shri Sumer Singh Meena, CIT- DR

Section 132Section 132(1)Section 153A