“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

Assistant Commissioner of Income Tax, Central Circle-25, New Delhi, Delhi vs. Honey Arora, Delhi

ITA 1012/DEL/2025[2017-18]Status: DisposedITAT Delhi09 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla

Section 153ASection 153D

parties on merits are hereby rendered academic. 3. These Revenue’s five appeals ITA Nos.889, 998, 1012, 1014 & 1015/Del/2025 are dismissed and assessee’s cross objections C.O. Nos.259 to 263/Del/2025 are allowed in above terms. A copy of this common order be placed in the respective case files. Order pronounced

Assistat Commissioner of Income Tax, New Delhi vs. Brij Bhushan Gupta, Delhi

In the result, the cross objections for AY 2013-14 filed by the assessee is

ITA 5899/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 3

Appeal Centre, Delhi [“Ld. CIT(A)”, for short] dated 28.10.2024 for the Assessment Years 2013-14 & 2015-16 and the assessee has also filed cross objections in both the impugned assessment years. Since the issues are common and the appeals are connected, hence the same are heard together and being ... disposed off by this common order. First we take up assessee’s cross objection being CO No.61/Del/2025 for AY 2015-16. At the time of hearing, Id. AR of the assessee submitted that Ground No.2 in the cross objection which is on the issue of limitation as assessment has been

Assistant Commissioner of Income Tax, Delhi vs. Brij Bhushan Gupta, Delhi

In the result, the cross objections for AY 2013-14 filed by the assessee is

ITA 5891/DEL/2024[2013-14]Status: DisposedITAT Delhi09 Jan 2026AY 2013-14

Bench: Shri S.Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 147Section 148Section 148ASection 149Section 149(1)Section 149(1)(b)Section 3

DCIT, Circle - 10(1), New Delhi vs. Hb Estate Developers Limited, New Delhi

The Appeal of the Revenue is dismissed

ITA 5535/DEL/2024[2010-11]Status: DisposedITAT Delhi09 Jan 2026AY 2010-11

Bench: Yogesh Kumar U.S. & Shri Manish Agarwaldcit Vs M/S Hb Estate Developers Circle 10(1) Limited New Delhi H-72, Connaught Circus, New Delhi Pan: Aaach3122M Appellant Respondent C.O. No. 52/Del/2025 In Ita No. 5535/Del/2024 (A.Y 2010-11) M/S Hb Estate Developers Vs Dcit Limited Circle 10(1) H-72, Connaught Circus, New Delhi New Delhi Pan: Aaach3122M Appellant Respondent Assessee By Sh. Amit Goel, Ca & Sh. Parnavyadav, Adv Revenue By Sh. Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 19/11/2025 Date Of Pronouncement 09/01/2026 Order

Section 143(3)Section 147Section 148Section 68

Date of Hearing 19/11/2025 Date of Pronouncement 09/01/2026 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Revenue and Cross Objection is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short ... grounds of Appeal of the Revenue, the Appeal of the Revenue is dismissed. 8. Since, we have dismissed the Appeal of the Revenue, the Cross Objection filed by the Assessee is dismissed as having become in- fructuous. Order pronounced in the open Court on 09th January, 2026 (MANISH AGARWAL) JUDICIAL

Assisstant Commissioner of Income Tax, Jhandewalan Extn vs. Om Prakash Arora, Connaught Place

In the result, appeal of the Revenue vide ITA No

ITA 5031/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri Anubhav Sharma & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2015-16] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising Out Of Ita No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner Of Income M-3, Flat No.103, Avg Tax, Central Circle-01, Bhawan The Variety Books Vs E-2, Jhandewalan Extn. Depot. Connaught Place, New Delhi-110055 New Delhi-110001 Pan-Accpa9774F Assessee Revenue [Assessment Year: 2016-17] Assistant Commissioner Of Om Prakash Arora, Income Tax, Central Circle-01, M-3, Flat No.103, Avg Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 Pan-Accpa9774F Assessee Revenue

Section 139(1)Section 143(3)Section 147Section 148Section 151

No.103, AVG Bhawan E-2, Jhandewalan Extn. Vs The Variety Books Depot. New Delhi-110055 Connaught Place, New Delhi-110001 PAN-ACCPA9774F Assessee Revenue Cross Objection No.42/Del/2025 (Arising out of ITA No.5031/Del/2024) [Assessment Year: 2015-16] Om Prakash Arora, Assistant Commissioner of Income M-3, Flat No.103, AVG Tax, Central ... referred to as ‘ld. CIT(A)’) both dated 28.08.2024 pertaining to Assessment Year 2015-16 and 2016-17, respectively. The assessee has also filed Cross Objection for AY 2015-16 vide CO No.42/Del/2025. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. As the appeals

Assisstant Commissioner of Income Tax, Jhandewalan Extn vs. Om Prakash Arora, Connaught Place

In the result, appeal of the Revenue vide ITA No

ITA 5029/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Section 139(1)Section 143(3)Section 147Section 148Section 151

DCIT (Exemption), Circle-1(1), Delhi vs. Ishan Educational Research Society, Delhi

In the result, the appeal of the revenue is dismissed and the Cross

ITA 3555/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganeshdcit(Exemption), Vs. Ishan Educational Research Society, 2418, 24Th Floor, E2 Block Civil Centre, Circle-1(1), Delhi Delhi (Appellant) (Respondent) Pan: Aaaai3077L Co No. 99/Del/2024 (In Ita No. 3555/Del/2024) (Assessment Year: 2015-16) Ishan Educational Research Society, Vs. Dcit(Exemption), 2418, 24Th Floor, E2 Block Civil Centre, Circle-1(1), Delhi Delhi (Appellant) (Respondent) Pan: Aaaai3077L Assessee By : Dr. Rakesh Gupta, Adv Shri Saksham Agarwal, Ca Revenue By: Shri Om Prakash, Sr. Dr Date Of Hearing 05/01/2026 Date Of Pronouncement 09/01/2026

For Appellant: Dr. Rakesh Gupta, AdvFor Respondent: Shri Om Prakash, Sr. DR

Section 10Section 12ASection 147Section 148Section 2(15)Section 80G

unspent accumulated fund pertaining to AY 2009-10 in AY 2015-16 i.e. the year under consideration. The assessee has also preferred cross objection challenging the validity of assumption of jurisdiction u/s 147 of the Act for AY 2015-16. We have heard the rival submissions and perused the material ... formation of belief for reopening the assessment by the ld AO stand on a weaker footing in view of the discussions hereinabove. Hence, the cross objection of the assessee is allowed on this legal facet alone leaving other arguments advanced by the ld AR open on assumption of jurisdiction

Best Bull Stock Trading Pvt Ltd., New Delhi vs. ACIT, Central Circle-18, New Delhi

In the result, the appeals of the revenue in ITA No

ITA 2954/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jan 2026AY 2016-17

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

directions is beyond the scope of powers of Ld. CIT(A). While holding so the Tribunal observed as under :- 13. Now coming to the cross objection filed by the assessee against the appeal filed by the revenue. As the appeal of the assessee was allowed ... Abhisar Buildwell 2023 149 taxmann.com and the CBDT Instruction No. 1 of 2023 dated 23.8.2023. This direction is challenged by the assessee in cross objection filed stating that the action of the CIT(A) is illegal, unjustified, arbitrary, and against the facts of the case As is evident from

Best Bull Stock Trading Pvt Ltd., New Delhi vs. ACIT Central Circle-18, Delhi

In the result, the appeals of the revenue in ITA No

ITA 2953/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Sh. C.N. Prasad & Sh. M. Balaganesh

Section 132Section 147Section 148Section 150Section 150(1)Section 150(2)Section 153(6)Section 153A

Assistant Commissioner of Income Tax, Central Circle-25 New Delhi, Delhi vs. Faridabad Presswell Pvt Ltd, Delhi

In the result, the appeal of the

ITA 2801/DEL/2024[2015-16]Status: DisposedITAT Delhi09 Jan 2026AY 2015-16

Bench: Shrimahavir Singh, Hon’Ble & Shrisanjay Awasthiआ.अ.सं/.I.T.A No.2801/Del/2024 िनधा"रणवष"/Assessment Year: 2015-16 बनाम Assistant Commissioner Of Faridabad Presswell Pvt. Ltd. Income Tax, Vs. 24, Ashoka Chamber, 5B, Central Circle-25, Room No.317, Rajindra Park, Pusa Road, 3Rd Floor, E-2, Ara Centre, New Delhi. Jhandewalan Extension, Pan No. Aaacfs815B Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 250

canvass the point that if the respondent has not challenged the order of the trial court by filing a cross-appeal or cross-objections then he is presumed to be quite content with the decision given by the trial court. Therefore, under these circumstances, his only right is to support ... emphasize the point that if the other side has any grievance, he has a right to file a cross-appeal or cross-objections. But if no such thing is done then the other party is deemed to be satisfied with the decision, on which he is entitled to support

Deputy Commissioner of Income Tax, Circle-4(2), Delhi vs. Crystal Crop Protection Limited, Delhi

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2379/DEL/2023[2013-14]Status: DisposedITAT Delhi09 Jan 2026AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalita No.2330/Del/2023 (Assessment Year 2018-19) Dy. Cit, Crystal Crop Protection Circle-4(2), Delhi. Limited, Vs. B-95, Wazirpur, Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) C.O. No.159/Del/2023 Arising Out Of Ita No.2330/Del/2023 (Assessment Year 2018-19) Crystal Crop Protection Dy. Cit, Limited, Circle-4(2), Delhi. B-95, Wazirpur, Vs. Industrial Area Delhi, Delhi-110052. Pan-Aabcj3574E (Appellant) (Respondent) Assessee By Shri S.S. Nagar, Ca Department By Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 30.10.2025 Date Of Pronouncement 09.01.2026 C.O. No.159/Del/2023 Dcit Vs. Crystal Crop Protection Limited O R D E R Per Manish Agarwal, Am: The Captioned Two Appeals Are Filed By The Revenue & Cross Objection Is Filed By The Assessee For Following Assessment Years.

Section 1Section 143(3)Section 148Section 37(1)

Crystal Crop Protection Limited O R D E R PER MANISH AGARWAL, AM: The captioned two appeals are filed by the revenue and Cross objection is filed by the assessee for following assessment years. Sr. ITA Nos. Appeal Asstt. CIT(A) Assessment Assessment No. By Year order dated Order dated ... Assessee 2018-19 - do - - do - - do - 159/Del/2023 2. Since both the appeals and cross objection are related to the same assessee, therefore, they have been heard together and accordingly, adjudicated by a common order. 3. First, we take revenue’s appeal in ITA NO. 2379/Del/2023

DCIT Circle 4(2), New Delhi vs. Crystal Crop Protection Limited, Delhi

Accordingly, we find no error in the order of Ld. CIT(A) which is hereby uphold. Accordingly, grounds of appeal No. 2 & 3 of the Revenue are dismissed

ITA 2330/DEL/2023[2018-19]Status: DisposedITAT Delhi09 Jan 2026AY 2018-19

Section 1Section 143(3)Section 148Section 37(1)

Dy. Commissioner of Income Tax, Noida vs. Pearl Precision Products Pvt. Ltd, Gautam Budh Nagar

In the result, the appeal of the revenue is dismissed and cross objection of the assessee is allowed

ITA 2278/DEL/2023[2020-21]Status: DisposedITAT Delhi09 Jan 2026AY 2020-21

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. Pearl Precision Products Pvt. Ltd, Noida B-47, Nepz, Gautam Budh Nagar, Uttar Pradesh (Appellant) (Respondent) Pan: Aakcp4075F Co 131/Del/2023 (In Ita No. 2278/Del/2023) (Assessment Year: 2020-21) Pearl Precision Products Pvt. Ltd, Vs. Dcit, B-47, Nepz, Gautam Budh Nagar, Noida Uttar Pradesh (Appellant) (Respondent) Pan: Aakcp4075F Assessee By : Ms. Shivangi Mehrotra, Adv Shri Jiten Bajpai, Adv Revenue By: Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 08/12/2025 Date Of Pronouncement 09/01/2026

For Appellant: Ms. Shivangi Mehrotra, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR

Section 133ASection 143(3)

hold that the order of the ld CIT(A) does not warrant any interference. Accordingly, grounds raised by the revenue are dismissed. 9. Cross objection preferred by the assessee are only supportive of the order of the ld CIT(A). 10. In the result, the appeal of the revenue ... dismissed and cross objection of the assessee is allowed. Order pronounced in the open court on 09/01/2026. - - (VIMAL KUMAR) ACCOUNTANT MEMBER Dated: 09/01/2026 A K Keot

Income Tax Officer, Pune vs. Sagar Construction Company, Pune

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1812/PUN/2025[2017-18]Status: DisposedITAT Pune08 Jan 2026AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18

For Appellant: Shri Suhas Bora and Riya OswalFor Respondent: Shri S. Sadananda Singh, JCIT

Section 142(1)Section 143(1)Section 147Section 148Section 269SSection 37Section 68

effective opportunity to challenge the same. 5) The assessee craves leave to add, alter, amend, withdraw, or substitute any of the above grounds of cross objection, either before or during the hearing of this appeal. 6) In view of the above, the assessee respectfully prays that the Hon'ble Tribunal ... pleased to: a) Admit and allow the above Cross Objections; b) Hold that the assessment framed u/s 143(3) r.w.s. 147 is bad in law and void ab initio for want of jurisdiction; c) Dismiss the Department's appeal and confirm the order passed

DCIT, Mumbai vs. Novartis Healthcare Private Limited, Mumbai

In the result, appeal by Revenue is dismissed and C

ITA 7386/MUM/2025[2021-22]Status: DisposedITAT Mumbai08 Jan 2026AY 2021-22

Bench: Shri Pawan Singh & Shri Arun Khodpia(Physical Hearing) Dcit Novartis Healthcare Private Limited, Room No.320, 3Rd Floor, Mtnl Te Vs 7Th Floor Inspire Bkc, G Block, Bkc Building, Pedder Road, Cumballa Main Road, Mumbai Hill, Mumbai [Pan:Aaacn5094N] Appellant / Assessee Respondent / Revenue

Section 194HSection 254(1)

pronouncement 08.01.2026 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the Revenue and cross-objection (C.O.) therein by the assessee are directed against the order of ld. CIT (A) dated 26.09.2025 for assessment year 2021-22. The Revenue has raised ... accrual of income in the hands of employees in that year." 2. The assessee on receipt of memorandum of appeal of Revenue, file its cross- objection raising following grounds:- “1. Whether the Learned Addl./JCIT(A) has erred in law and on facts in holding that the transaction between

DCIT TDS 2-1 Mumbai, Mumbai vs. Pfizer Limited, Mumbai

In the result, the appeal of the revenue is dismissed

ITA 5693/MUM/2025[2013-14]Status: DisposedITAT Mumbai08 Jan 2026AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Bijayananda Pruseth

Section 133B(2)Section 194Section 194CSection 194HSection 201Section 201(1)Section 250Section 40

Dhyani, CIT DR Date of Hearing 17.12.2025 Date of Pronouncement 08.01.2026 O R D E R PER BIJYANANDA PRUSETH, AM: These appeal and cross objection by the Revenue and the assessee respectively emanate from the order passed under section 250 of the Income-tax Act, 1961 (in short ... demand can be raised u/s 201(1)/201(1A) of the Act.” 3. The grounds of cross objections by the assessee are as under: “1. On facts and circumstances of the case and in law, the learned Commissioner of Income-tax (Appeals) erred in directing the learned Assessing Officer

DCIT Corporate Circle-1, Coimbatore vs. M/S Sri Lakshmi Electro Smelters Private Limited, Coimbatore

In the result, the appeal filed by the revenue stands dismissed

ITA 1969/CHNY/2025[2014]Status: DisposedITAT Chennai07 Jan 2026

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Ravi

For Appellant: Mr.K.Balasubramanian, C.AFor Respondent: Ms.R.Anitha, Addl.CIT

Section 143(3)Section 41(1)Section 51(1)

merit in the grounds of appeal filed by the revenue. In the result, the appeal filed by the revenue stands dismissed. 6.0 The Cross Objection filed by the assessee is also dismissed as withdrawn. Order pronounced on 7th , January-2026 at Chennai. Page - 3 - of 4 ITA No.1969

Assistant Commissioner of Income Tax, Delhi vs. Trimaster Private Limited, Delhi

In the result, the appeal of the Revenue is allowed for statistical purposes and Cross Objection of the assessee is dismissed as withdrawn

ITA 955/DEL/2025[2021-22]Status: DisposedITAT Delhi07 Jan 2026AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Amitabh Shukla, Accountnat Member [Assessment Year: 2021-22 Assistant Commissioner Of Trimaster Private Limited, Income Tax, Room No.192A, 222, Okhla Industrial Estate, First Floor, C.R. Building, Ito, Vs New Delhi-110020 Delhi-110002 Pan-Aaacn0138P Assessee Revenue Cross Objection No.119/Del/2025 (Arising Out Of Ita No.955/Del/2025 ) [Assessment Year: 2021-22 Trimaster Private Limited, Assistant Commissioner Of Income 222, Okhla Industrial Estate, Tax, Room No.192A, First Floor, New Delhi-110020 Vs C.R. Building, Ito, Delhi-110002 Pan-Aaacn0138P Assessee Revenue Assessee By Shri Nitini Kumar Sharma, Ca Revenue By Ms. Ankush Kalra, Sr. Dr Date Of Hearing 05.01.2026 Date Of Pronouncement 07.01.2026

Section 10ASection 115BSection 143(3)Section 32Section 32ASection 33ASection 35Section 35ASection 35C

Limited, Income Tax, Room No.192A, 222, Okhla Industrial Estate, First Floor, C.R. Building, ITO, Vs New Delhi-110020 Delhi-110002 PAN-AAACN0138P Assessee Revenue Cross Objection No.119/Del/2025 (Arising out of ITA No.955/DEL/2025 ) [Assessment Year: 2021-22 Trimaster Private Limited, Assistant Commissioner of Income 222, Okhla Industrial Estate, Tax, Room No.192A ... Kalra, Sr. DR Date of Hearing 05.01.2026 Date of Pronouncement 07.01.2026 ORDER PER AMITABH SHUKLA, AM, This appeal filed by the Revenue and the Cross Objection filed by the assessee are against order dated 06.01.2025 of the National Faceless Appeal Co No.119/Del/2025 Centre/Learned Commissioner of Income Tax (Appeals), New Delhi

Deputy Commissioner of Income Tax, Delhi vs. E-Homes Infrastructure Pvt. Ltd., Delhi

In the result, the appeal of the Revenue is dismissed and Cross-

ITA 2887/DEL/2025[2021-22]Status: DisposedITAT Delhi07 Jan 2026AY 2021-22

Bench: Shri Challa Nagendra Prasad & Shri M. Balaganeshe-Homes Infrastructure Deputy Commissioner Of Pvt. Ltd. Income Tax, Vs. Room No.343, Delhi. 3Rd Floor, Ara Centre, Jhandewalan Extn., New Delhi-110001 Pan-Aabce9129Q (Appellant) (Respondent) C.O. No. 107/Del/2025 Arising Out Of Ita No.2887/Del/2025 (Assessment Year 2021-22) Deputy Commissioner Of E-Homes Infrastructure Income Tax, Pvt. Ltd. Vs. Delhi. Room No.343, 3Rd Floor, Ara Centre, Jhandewalan Extn., New Delhi-110001 Pan-Aabce9129Q (Appellant) (Respondent)

Section 132Section 143(3)Section 153CSection 28

Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on 30.12.2022. The assessee has also filed Cross Objections. 2. The revenue has raised the following grounds of appeal before us:- “1. Whether on the facts and in the circumstances of the case, the Ld. CIT (A) has erred ... revenue are dismissed. 5. Since the entire revenue appeal is dismissed by quashing the assessment, the grounds raised by the assessee in its cross objections become academic and are hereby dismissed as infructuous. C.O. No.107/Del/2025 6. In the result, the appeal of the Revenue is dismissed and Cross- Objection

ACIT Circle-1, Dhanbad vs. M/S Bharat Cooking Coal Ltd, Dhanbad

ITA 302/RAN/2017[11-12]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Shri George Mathan, Jm & Shri Ratnesh Nandan Sahay, Am आयकर अपील सं./Ita Nos.291,293,294/Ran/2017 (A.Y :2009-10, 2011-12 & 2012-13) M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M Vs. Acit, Circle-1, Dhanbad & आयकर अपील सं./Ita Nos.300 & 302/Ran/2017 (A.Y :2009-10 & 2011-12) Acit, Circle-1, Dhanbad Vs. M/S Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M & Cross Objection Nos.09 & 11/Ran/2018 (Arising Out Of Ita Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/S Bharat Coking Coal Ltd, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Acb 7934 M (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) निर्धारिती की ओर से /Assessee By : Shri M.K.Chowdhary & Shri Devesh Poddar, Advocates राजस्व की ओर से /Revenue By : Shri Rajib Jain, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement : 06/01/2026 आदेश / Order Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Id.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011- 12 & 2012-13, Respectively. The Assessee Has Also Filed Cross Objections Arising Out Of Appeals Of Revenue For A.Y.2009-2010 & 2011-2012. 2. First, We Shall Take Up The Appeals Of The Revenue Filed For A.Y.2009- 2010 & 2011-2012. Ld. Ar, At The Outset, Filed A Chart Specifying The Issues Involved In The Appeals Of The Revenue, Which Reads As Follows :- Bharat Coking Coal Limited, Dhanbad Pan: Aaacb7934M Additions Disputed In Appeal Before Hon'Ble Itat - By It Department Si No.

For Appellant: Shri M.K.ChowdharyFor Respondent: Shri Rajib Jain, CIT-DR

Section 143(3)Section 14ASection 300Section 32(2)

Bharat Coking Coal Ltd, Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.BCCL, Township, Dhanbad-826005 स्थायी लेखा सं./PAN No. : ACB 7934 M AND Cross Objection Nos.09 & 11/RAN/2018 (Arising out of ITA Nos.300&302/Ran/2017) (A.Y :2009-10 & 2011-12) M/s Bharat Coking Coal Ltd, Vs. ACIT, Circle-1, Dhanbad Finance Directorate ... Id.CIT(A), Ranchi/NFAC, Delhi, dated 20.09.2017 & 19.09.2017 for the assessment years 2009-10, 2011- 12 & 2012-13, respectively. The assessee has also filed cross objections arising out of appeals of revenue for A.Y.2009-2010 & 2011-2012. 2. First, we shall take up the appeals of the revenue filed for A.Y.2009-