“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

Deputy Commissioner of Income Tax, Central Circle-4(3), Kolkata vs. Vivek Gupta, Kolkata

Appeal of the revenue is dismissed and cross objection is partly allowed

ITA 1592/KOL/2025[2017-18]Status: DisposedITAT Kolkata20 Jan 2026AY 2017-18

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI PRADIP KUMAR CHOUBEY (Judicial Member)

Section 133ASection 143(1)Section 250Section 68

order : 20.01.2026 2 CO No. 68/Kol/2025 Vivek Gupta O R D E R Per Rajesh Kumar, AM The present appeal by the revenue and cross objection by the assessee arise from order dated 27.04.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner ... amount by ignoring the fact that the AO has rightly invoked provi- sion of section 69A of the Act. The assessee has also filed cross objection challenging the sustaining of addition of Rs. 19,28,000/- being 8% total transactions made by the foreign entities by ld CIT(A) without

Deputy Commissioner of Income Tax, Cnetral Circle-4(3), Kolkata vs. Dilip Kumar Ghosh, Kolkata

In the result, both the appeals of the Revenue and CO of the assessee are dismissed

ITA 1253/KOL/2025[2017-18]Status: DisposedITAT Kolkata20 Jan 2026AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm Dilip Kumar Ghosh, Dcit, Circle 4(3), Kolkata P-162, Cit Road, Scheme-Viim, 110, Shantipally, Kolkata- Ultadanga, Kolkata-700054, Vs. 700107, West Bengal West Bengal (Appellant) (Respondent) Pan No. Adrpg5357Q Co No. 74/Kol/2025 (Arising In Ita No. 1253/Kol/2025 For A.Y. 2017-18) Dilip Kumar Ghosh, Dcit, Circle 4(3), Kolkata P-162, Cit Road, Scheme-Viim, 110, Shantipally, Kolkata- Ultadanga, Kolkata-700054, Vs. 700107, West Bengal West Bengal (Respondent) (Appellant) Pan No. Adrpg5357Q Assessee By : Shri Siddharth Jhajharia, Ar Revenue By : Shri Md. Gayasuddin Ansari, Dr Date Of Hearing: 15.01.2026 Date Of Pronouncement: 20.01.2026

For Appellant: Shri Siddharth Jhajharia, ARFor Respondent: Shri Md. Gayasuddin Ansari, DR

Section 115BSection 132Section 153ASection 69A

Date of hearing: 15.01.2026 Date of pronouncement: 20.01.2026 O R D E R Per Rajesh Kumar, AM: The appeal preferred by the Revenue and Cross Objection by assessee are against the order of the Commissioner of Income-tax (Appeals), Kolkata-27 (hereinafter referred to as the “Ld. CIT(A)”] dated ... upheld by dismissing the appeal of the Revenue. ITA No. 1253/KOL/2025 & CO No. 74/KOL/2025 Dilip Kumar Ghosh; A.Y. 2017-18 7. Coming to the Cross Objection No. CO No. 74/KOL/2025 for A.Y. 2017- 18, at the time of hearing the same is not pressed and accordingly dismissed as not pressed

ACIT-4(3)(1), Mumbai vs. United Fashion Apparels Pvt Ltd, Mumbai

In the result, appeals of the revenue as well as the cross objection are

ITA 6147/MUM/2025[2013-14]Status: DisposedITAT Mumbai20 Jan 2026AY 2013-14

Bench: Shri Sandeep Gosain & Shri Bijayananda Pruseth & Acit-4(3)(1), Mumbai. Vs. United Fashion Apparels Pvt. Ltd. Room No.649, 6Th Floor, 14-B, Ground Floor, Ghanshyam Indl. Aayakar Bhawan, M.K. Estate, Off Veera Desai Road, Andheri Road, Mumbai-400020. West, Mumbai-400053. Pan/Gir No:Aaacu8973H (Appellant) (Respondent) Co No. 44/Mum/2026 (Ay: 2014-15) Arrising Out Of (Ita No. 6148/Mum/2025) (Ay: 2014-15) United Fashion Apparels Pvt. Ltd. Vs. Acit-4(3)(1), Mumbai. Room No.649, 6Th Floor, Aayakar 14-B, Ground Floor, Ghanshyam Indl. Estate, Off Veera Desai Bhawan, M.K. Road, Mumbai- Road, Andheri West, Mumbai- 400020. 400053. Pan/Gir No:Aaacu8973H (Appellant) (Respondent) Appellant By Shri Vishal D. Shah Respondent By Ms. Kavitha Kaushik (Sr Dr) Date Of Hearing 29.01.2026 Date Of Pronouncement .02.2026 O R D E R Per Bijyananda Pruseth, Am:

Section 147Section 151ASection 250Section 68

44/Mum/2026 (AY:2014-15) Arising out of ITA No.6148/Mum/2025 (AY:2014-15) United Fashion Apparels Pvt. Ltd. and 2014-15 whereas cross objection has been filed by the assessee for AY 2014- 15. Since the facts and grounds of appeal are similar, the appeals were clubbed and a common ... press the CO. Accordingly, the same is dismissed as not pressed. 12. In the result, appeals of the revenue as well as the cross objection are dismissed. Order is pronounced on .02.2026. (SANDEEP GOSAIN) (BIJYANANDA PRUSETH) JUDICIAL MEMBER ACCOUNTANT MEMBER *Aniket Chand; Sr. PS MUMBAI Date: .02.2026 Copy

Kunshan Q Tech Microelectronics (India) Pvt. Ltd., Uttar Pradesh vs. DCIT, Central Circle-30, Delhi

ITA 5356/DEL/2024[2021-22]Status: DisposedITAT Delhi20 Jan 2026AY 2021-22

Section 132Section 143(3)Section 144CSection 144C(5)Section 148Section 153

passed by Assessing Officer of Kolkata is without jurisdiction and hence the same deserved to be quashed as per the provisions of law. Accordingly, Cross Objection of the assessee is allowed. (ii) Few other judgements, amongst many, taking the aforesaid similar view are cited herein below:- a. Dr. Hari Singh

Assistant Commissioner of Income Tax, Circle 1, Bhavnagar vs. Rudra Global Infra Products Limited, Bhavnagar

In the result, the appeal of the Revenue as well as the Cross-Objection filed by the assessee, both are dismissed

ITA 1163/AHD/2025[2022-23]Status: DisposedITAT Ahmedabad19 Jan 2026AY 2022-23

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

Section 133(6)Section 143(1)Section 143(2)Section 250

Hearing 17.11.2025 Date of Pronouncement 19.01.2026 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- This appeal by the Revenue and the Cross Objection by the assessee arise out of the order dated 26.03.2025 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi ... being non-genuine and bogus purchases, without appreciating the fact that the assessee could not substantiate the genuineness of the purchases?" 3. Grounds of cross-objections raised by the assessee are as under:- “1. Admission of legal ground The assessee prays to admit the legal grounds No. 2 & 3 which

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Sri Muthukumaran Educational Trust, Chennai

In the result, the appeal of the Revenue as well as the cross objection of the assessee are dismissed

ITA 1263/CHNY/2025[2014-15]Status: DisposedITAT Chennai19 Jan 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1263/Chny/2025 & C.O.No.64/Chny/2025 (In Ita No.: 1263/Chny/2025) िनधा#रण वष# / Assessment Year: 2014-15 Dcit, Sri Muthukumaran Educational Trust, Central Circle -2 (1), Vs. 641/61, Ramasamy Salai, Chennai. K. K. Nagar, Chennai – 600 078. [Pan: Aabts-6980-L] (अपीलाथ%/Appellant) (&'थ%/Respondent/ Cross Objector ) Assessee By : Shri. R. Venkata Raman, C.A. Department By : Mr. Bipin C.N., C.I.T. & Ms. R. Anita, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 29.10.2025 घोषणा की तारीख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Mr. Bipin C.N., C.I.T. &

Section 115BSection 143(3)

घोषणा की तारीख/Date of Pronouncement : 19.01.2026 आदेश /O R D E R PER BENCH: The present appeal preferred by the Revenue and the Cross Objection filed by the assessee are directed against the order dated 25.02.2025 passed by the Learned Commissioner of Income Tax (Appeals)-19, Chennai [hereinafter referred ... this issue is therefore upheld, and the ground raised by the Revenue stands dismissed. :-14-: ITA. No: 1263/Chny/2025 & CO No.64/Chy/2025 35. The cross objection filed by the assessee is delayed by 120 days and no reasonable cause has been shown. Accordingly, the same is dismissed as unadmitted

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Sri Muthukumaran Educational Trust, Chennai

In the result, the appeal filed by the Revenue as well as the cross objection filed by the assessee are dismissed

ITA 1262/CHNY/2025[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1262/Chny/2025 & C.O.No.63/Chny/2025 (In Ita No.: 1262/Chny/2025) िनधा#रण वष# / Assessment Year: 2013-14 Dcit, Sri Muthukumaran Educational Trust, Central Circle -2 (1), Vs. 641/61, Ramasamy Salai, Chennai. K. K. Nagar, Chennai – 600 078. [Pan: Aabts-6980-L] (अपीलाथ%/Appellant) (&'थ%/Respondent/ Cross Objector ) Assessee By : Shri. R. Venkata Raman, C.A. Department By : Mr. Bipin C.N., C.I.T. & Ms. R. Anita, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 29.10.2025 घोषणा की तारीख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Mr. Bipin C.N., C.I.T. &

Section 12ASection 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

घोषणा की तारीख/Date of Pronouncement : 19.01.2026 आदेश /O R D E R PER BENCH: The present appeal preferred by the Revenue and the Cross Objection filed by the assessee are directed against the order dated 19.02.2025 passed by the Learned Commissioner of Income Tax (Appeals)-19, Chennai [hereinafter referred ... survives for separate consideration in Ground No. 3. Accordingly, Ground No. 3 is treated as infructuous and stands dismissed. 35. The assessee has filed cross objection with a delay of 51 days and not offered any reasonable explanation for the said delay. Thus, the cross objection filed by the assessee

Deputy Commissioner of Income Tax Circle 2 1 1 Ahmedabad, Ahmedabad vs. Khyati Chemicals Private Limited, Ahmedabad

In the result, the appeal filed by the Revenue is hereby allowed

ITA 1856/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 143(3)Section 198Section 37(1)Section 40ASection 40A(2)(b)

passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. Cross Objection No. 86/Ahd/2025 is filed by the assessee as against the above Revenue appeal. 2. Brief facts of the case is that the assessee ... prayed that the order of Ld. CIT(A) may be set aside and that of the Assessing Officer be restored. 5. The assessee filed Cross Objection raising the following Grounds of Appeal: The assessee being dissatisfied with the order under section 250 passed by the Commissioner of Income tax (Appeals

ITO Ward -2(1), Koolkata vs. Unicorn Land Developers Pvt Ltd, Kolkata

In the result, CO and the appeal of the Revenue are dismissed

ITA 688/KOL/2025[2012-13]Status: DisposedITAT Kolkata16 Jan 2026AY 2012-13

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri Siddharth Jhajharia, ARFor Respondent: Shri S.B. Chakraborthy, DR

Section 1Section 131Section 132Section 132(1)Section 139(1)Section 143(3)Section 153ASection 68

cash credit u/s 68 of the Act on the basis of seized documents with ID Mark UPPL/3, being incriminating material. The assessee has filed cross objection supporting the order of Id. CIT(A). The facts in brief are that a search action u/s 132 of the Income ... decision of Hon'ble Apex court, dismiss the appeal of the Revenue. Since we have upheld the order of Id. CIT(A), the cross objection filed by the assessee in support of appellate order becomes infructuous and is also dismissed. In the result, CO and the appeal of the Revenue

Assistant Commissioner of Income Tax, Corporate Circle1(1), Chennai vs. M S. Joyson Anand Abhishek Saftey Systems Pvt Ltd, Kancheepuram

In the result, the appeal filed by the Revenue is dismissed

ITA 2121/CHNY/2024[2009-10]Status: DisposedITAT Chennai16 Jan 2026AY 2009-10

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunatha

For Appellant: Mr. Vikram VijayaraghavanFor Respondent: Mr. Krishna Murthy AT, JCIT

सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकरअपीलसं./ITA No.2121/Chny/2024 & Cross-Objection No.1/Chny/2025 िनधा"रणवष"/Assessment Year: 2009-10 The ACIT, v. M/s. M.S. Joyson Anand- Corporate Circle-1(1), Abhishek Safety Systems – Chennai ... घोषणाक"तारीख /Date of Pronouncement : 16.01.2026 आदेश / O R D E R PER MANU KUMAR GIRI, JM: Captioned appeal by the revenue and Cross objection by the assessee arise out of the order dated 24.05.2024 passed by the learned Commissioner of Income Tax (Appeals) [“CIT(A)”], Chennai, for Assessment Year

ACIT, Circle-61(1), Delhi vs. Mukesh Kumar Mohta, Delhi

ITA 4886/DEL/2024[2015-16]Status: DisposedITAT Delhi16 Jan 2026AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 143(2)Section 143(3)

hearing 08.01.2026 Date of pronouncement 16.01.2026 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal ITA No.4886/Del/2024 along with the assessee’s cross objection C.O. No. 93/Del/2025 for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short ... Delay(s) of 24 days in filing of the Revenue’s instant appeal and that of 73 days in filing the assessee’s cross objections are condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others

Income Tax Officer, Ward-4(1)(10, Aligarh vs. Sonu Varshney, Aligarh

In the result, Revenue’s appeal is dismissed and the cross-objection

ITA 495/AGR/2025[2017-18]Status: DisposedITAT Agra15 Jan 2026AY 2017-18

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2017-18 Income-Tax Officer, Vs. Sonu Varshney, Pratishtha, Ward 4(1)(1), Aligarh. Pragati Vihar, Ramghat Road, Aligarh. Pan :Acupv9679E (Appellant) (Respondent)

Section 115BSection 68

learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20.08.2025 for the Assessment Year 2017-18. Assessee has also filed cross-objection in this appeal. ITA No.495 & CO 08/Agr/2025 2. Brief facts of the case are, the case of the assessee was selected for scrutiny ... Garib KalyanYojna. 4. Aggrieved with the above order, Revenue is in appeal before us and at the same time, assessee has also filed a cross-objection. 5. At the time of hearing, learned AR of the assessee submitted that the appeal preferred by the Revenue is below the tax effect

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

In the result, appeal of the assessee in ITA Nos

ITA 4042/DEL/2024[2014-15]Status: DisposedITAT Delhi15 Jan 2026AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR

Section 148

vs.LT Foods Limited Date of Hearing : 18.12.2025 Date of Pronouncement : 15.01.2026 ORDER PER BENCH:- The above captioned bunch of appeals by the Revenue and Cross Objections by the assessee are preferred against the separate orders of the ld. CIT(A) Delhi dated 05.07.2024 for A.Ys ... respectively. 2. Since the underlying appeals and cross objections 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. The Revenue has challenged

Deputy Commissioner of Income Tax, Delhi vs. Lt Foods Limited, Delhi

In the result, appeal of the assessee in ITA Nos

ITA 4012/DEL/2024[2015-16]Status: DisposedITAT Delhi15 Jan 2026AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Amish S. Gupt, CIT- DR

Section 148

Deputy Comissioner of Income Tax, Central Circle, Dehradun vs. Kamal Jewellers, Dehradun

In the result, Appeal of the Revenue in ITA

ITA 161/DDN/2025[2017-18]Status: DisposedITAT Dehradun14 Jan 2026AY 2017-18

Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal

For Appellant: Sh. Rajiv Sahini, CAFor Respondent: Ms. Poonam Sharma, CIT-DR

Section 139(4)Section 143(3)Section 68

Hearing: 09.12.2025 Date of Pronouncement: 14 .01.2026 ORDER PER YOGESH KUMAR U.S., JUDICIAL MEMBER: The present appeal is filed by the Revenue and the Cross Objection by the assessee against the order of the Commissioner of Income Tax (Appeals)-3, Noida [‘Ld. CIT(A)’ for short] dated ... assessee. As against the order of the ld. CIT(A), the Revenue preferred the captioned appeal and the assessee has also filed Cross Objection in support of the order of the ld. CIT(A). 4. Learned DR vehemently submitted that the ld. CIT(A) committed error in admitting additional evidence

Income Tax Officer, Ludhiana vs. Kapil Kumar & Sons(HUF), Ludhiana

In the result, Cross Objections is dismissed

ITA 1086/CHANDI/2025[2011-12]Status: DisposedITAT Chandigarh14 Jan 2026AY 2011-12

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1086/Chd/2025 "नधा"रण वष" / Assessment Year: 2011-12 The Ito, Kapil Kumar & Sons (Huf), Ludhiana. Vs 27-A, Rakh Bagh, Mall Road, Ludhiana. "थायी लेखा सं./Pan No: Aaahk6588H अपीलाथ"/Appellant ""यथ"/Respondent & C.O. 1/Chd/2026 In आयकर अपील सं./ Ita No. 1086/Chd/2025 "नधा"रण वष" / Assessment Year: 2011-12 Kapil Kumar & Sons (Huf), The Ito, 27-A, Rakh Bagh, Mall Road, V Ludhiana. Ludhiana. S "थायी लेखा सं./Pan No: Aaahk6588H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.As Revenue By : Shri Vivek Vardhan, Addl. Cit, Sr.Dr Date Of Hearing : 12.01.2026 Date Of Pronouncement : 14.01.2026

For Appellant: Shri Ashwani Kumar & Ms. Deepali Aggarwal, C.AsFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr.DR

Section 10(38)Section 148

short ‘the CIT (A)’ dated 06.06.2025 passed in assessment year 2011-12. On receipt of notice in appeal of Revenue, assessee has filed Cross Objections bearing No.1/CHD/2026. 2. The Revenue has taken 7 grounds of appeal, however, its grievance revolves around a single issue, namely, ld.CIT (Appeals) has erred ... ld.CIT (Appeals), we do not find any merit in this appeal of the Revenue, hence it is rejected. 8. As far as the Cross Objection of the assessee is concerned, the assessee has challenged the re-opening of assessment by issuance of a notice u/s 148 of the Income

ACIT, Chennai vs. M/S. Bsr Builders Engineers Contractors, Chennai

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1561/CHNY/2025[2016]Status: DisposedITAT Chennai14 Jan 2026

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1311 & 1312/Chny/2025 िनधा"रणवष"/Assessment Years: 2016-17 & 2017-18 V. Bsr Builders Engineers Contractors, The Dcit, No.28, Bsr Janus, Tank Bund Road, Central Circle-2(3), Nungambakkam, Chennai-600 034. Chennai. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./Ita Nos.1274 & 1561/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 V. The Dcit / Acit, Bsr Builders Engineers Central Circle-2(3), Contractors, Chennai. No.28, Bsr Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [Pan: Aagfb 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

Central Circle-2(3), Contractors, Chennai. No.28, BSR Janus, Tank Bund Road, Nungambakkam, Chennai-600 034. [PAN: AAGFB 7140 N] (अपीलाथ"/Appellant) (""यथ"/Respondent) Cross Objection Nos.39 & 47/Chny/2025 [in ITA Nos.1274 & 1561/Chny/2025] िनधा"रणवष"/Assessment Years: 2017-18 & 2016-17 v. BSR Builders Engineers Contractors, The DCIT / ACIT, No.28 ... Contractors :: 2 :: आदेश / O R D E R PER ABY T. VARKEY, JM: These are appeals preferred both by the assessee and Revenue and cross objections filed by the assessee against the orders of the Learned Commissioner of Income Tax (Appeals), (hereinafter referred to as ‘Ld.CIT(A)‘), Chennai-19, dated

Bsr Builders Engineers Contractors, Chennai vs. DCIT, Central Circle-2(3), Chennai

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1312/CHNY/2025[2017-18]Status: DisposedITAT Chennai14 Jan 2026AY 2017-18

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

Bsr Builders Engineers Contractors, Chennai vs. DCIT, Cent. Circle-2(3), Chennai

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1311/CHNY/2025[2016-17]Status: DisposedITAT Chennai14 Jan 2026AY 2016-17

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT

DCIT, Chennai vs. Bsr Builders Engineers Contractors, Chennai

In the result, the appeal of the assessee for AYs 2016-17 & 2017-18

ITA 1274/CHNY/2025[2017]Status: DisposedITAT Chennai14 Jan 2026

For Appellant: Mr.G. Baskar, Advocate &For Respondent: Mr.Nishanth Rao, JCIT