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“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
87
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
68
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
54
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
34
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
31
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
25
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
23
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
20
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, Ward1(1) Hubballi, Hubballi vs. Shri Chatrapati Shivaji Vivododdeshagala Sahakari Niyamita, Haliyal

In the result, the appeal filed by the revenue stands partly allowed for statistical purposes and the cross objection by the assessee stands dismissed

ITA 929/BANG/2023[2017-18]Status: DisposedITAT Bangalore19 Jan 2024AY 2017-18

Bench: Shri Chandra Poojari & Ms. Madhumita Royassessment Year : 2017-18

For Appellant: Shri Vinay Kulkarni, CAFor Respondent: Shri V. Parithivel, JCIT DR
Section 115BSection 143(3)Section 68Section 69Section 69ASection 80P(2)(a)

Page 2 ITA No. 929/Bang/2023 & C.O. No. 13/Bang/2023 ORDER PER MADHUMITA ROY, JUDICIAL MEMBER The instant appeal filed by the Department and the Cross objection by the assessee are directed against the order dated 09.10.2023 passed by the National Faceless Appeal Centre (NFAC), arising out of the order dated ... thus treated to be dismissed as infructuous. In the result, the appeal filed by the revenue stands partly allowed for statistical purposes and the cross objection by the assessee stands dismissed. Order pronounced in the open court on 19th January, 2024. (CHANDRA POOJARI) Judicial Member Bangalore, Dated, the 19th January

ACIT, Centrl Circle, Ghaziabad vs. Anu Bajaj, Ghaziabad

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

ITA 1943/DEL/2023[2018-19]Status: DisposedITAT Delhi19 Jan 2024AY 2018-19

Bench: Shri Saktijit Dey & Shri M. Balaganeshacit, Vs. Anu Bajaj, Central Circle, House No. 21, Ghaziabad Sector-5, Raj Kumar, Ghaziabad (Appellant) (Respondent) Pan: Aekpb5893G Co No. 83/Del/2023 (In Ita No. 1943/Del/2023) (Assessment Year: 2018-19) Anu Bajaj, Vs. Acit, House No. 21, Central Circle, Sector-5, Raj Kumar, Ghaziabad Ghaziabad (Appellant) (Respondent) Pan: Aekpb5893G Assessee By : Shri Somil Agarwal, Adv Shri Deepesh Garg, Adv Shri Shrey Jain, Adv Revenue By: Shri Zafarul Haque Tanweer, Cit Dr Date Of Hearing 17/01/2024 Date Of Pronouncement 19/01/2024

For Appellant: Shri Somil Agarwal, AdvFor Respondent: Shri Zafarul Haque Tanweer, CIT DR
Section 127Section 132Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

BALAGANESH, A. M.: 1. This appeal in ITA No. 1943/Del/2023 is filed by the revenue and the cross objection No. 83/Del/2023 for A.Y. 2018-19 arises out of the order by ld CIT(A)-3, Noida in appeal No. CIT(A)-IV/KNP/11075/2017-18 dated 28.04.2023 (hereinafter referred ... granted to the assessee by dismissing the revenue’s appeal on merits, the legal and factual grounds raised by the assessee in the cross objections are hereby dismissed as infructuous. 10. In the result, the appeal of the revenue is dismissed and the Cross Objection of the assessee is dismissed

DCIT Central Circle-08, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1045/DEL/2020[2012-13]Status: DisposedITAT Delhi19 Jan 2024AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

Kapoor, CA Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 06.11.2023 Date of Pronouncement: 19.01.2024 ORDER Per Bench: The present appeals and Cross Objections have been filed by the Revenue and the assessee against the orders of ld. CIT(A)-24, New Delhi dated 10.12.2019. 2. The common ... treated as void. ITA Nos. 1043, 1044 & 1045/Del/2020 23 CO Nos. 170, 171 & 172/Del/2022 U K Paints (Overseas) Ltd. 11. In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed. Order Pronounced in the Open Court

DCIT, Central Circle-8, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1044/DEL/2020[2007-08]Status: DisposedITAT Delhi19 Jan 2024AY 2007-08

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

Kapoor, CA Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 06.11.2023 Date of Pronouncement: 19.01.2024 ORDER Per Bench: The present appeals and Cross Objections have been filed by the Revenue and the assessee against the orders of ld. CIT(A)-24, New Delhi dated 10.12.2019. 2. The common ... treated as void. ITA Nos. 1043, 1044 & 1045/Del/2020 23 CO Nos. 170, 171 & 172/Del/2022 U K Paints (Overseas) Ltd. 11. In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed. Order Pronounced in the Open Court

DCIT, Central Circle-8, New Delhi vs. Uk Paints (Overseas) Ltd, New Delhi

In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed

ITA 1043/DEL/2020[2006-07]Status: DisposedITAT Delhi19 Jan 2024AY 2006-07

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Pradeep Dinodia, CA &For Respondent: Ms. Sapna Bhatia, CIT-DR
Section 153CSection 6(3)Section 6(3)(ii)

Kapoor, CA Revenue by : Ms. Sapna Bhatia, CIT-DR Date of Hearing: 06.11.2023 Date of Pronouncement: 19.01.2024 ORDER Per Bench: The present appeals and Cross Objections have been filed by the Revenue and the assessee against the orders of ld. CIT(A)-24, New Delhi dated 10.12.2019. 2. The common ... treated as void. ITA Nos. 1043, 1044 & 1045/Del/2020 23 CO Nos. 170, 171 & 172/Del/2022 U K Paints (Overseas) Ltd. 11. In the result, the Cross Objections of the assessee are allowed and consequently the appeals of the revenue are liable to be dismissed. Order Pronounced in the Open Court

Assistant Commissioner of Income Tax, Mumbai vs. Matix Fertilisers and Chemicals Ltd, Mumbai

In the result, the appeals of the Revenue for assessment year

ITA 2154/MUM/2023[2013-2014]Status: DisposedITAT Mumbai18 Jan 2024AY 2013-2014

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 1688, 1687, 1686, 1685, 1683, 1684/Mum/2023 Assessment Years: 2014-15 To 2019-2020

For Appellant: Mr. Ajay R. Singh, &

04/12/2023 Date of pronouncement Date of pronouncement : 18/01/2024 ORDER PER BENCH These appeals by the Revenue These appeals by the Revenue & assessee and and cross-objection by the assessee are directed against separate orders passed by the are directed against separate orders passed by the are directed against separate orders ... involved in those appeals ctively. As common grounds are involved in those appeals ctively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed therefore, same were heard together and disposed therefore, same were heard together and disposed

Assistant Commissioner of Income Tax-CC-5(4), Mumbai vs. Matix Fertilisers and Chemicals Ltd, Mumbai

ITA 2153/MUM/2023[2019-20]Status: DisposedITAT Mumbai18 Jan 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 37(1)Section 56

Sanyogita Nagpal, CIT-DR Date of Hearing Date of pronouncement 04/12/2023 18/01/2024 ORDER PER BENCH These appeals by the Revenue & assessee and cross-objection by the assessee are directed against separate orders passed by the Ld. Commissioner of Income-tax (Appeals)-53, Mumbai, [in short ... assessment years 2013-14 to 2019-2020 respectively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed off by way of this consolidated order for convenience. 1.1. The issues involved in the appeals filed by Revenue are primarily: (i) taxation

Assistant Commissioner of Income Tax-CC-5(4), Mumbai vs. Matix Fertilisers and Chemicals Ltd, Mumbai

In the result, the appeals of the Revenue for assessment year

ITA 2152/MUM/2023[2015-16]Status: DisposedITAT Mumbai18 Jan 2024AY 2015-16

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 1688, 1687, 1686, 1685, 1683, 1684/Mum/2023 Assessment Years: 2014-15 To 2019-2020

For Appellant: Mr. Ajay R. Singh, &

04/12/2023 Date of pronouncement Date of pronouncement : 18/01/2024 ORDER PER BENCH These appeals by the Revenue These appeals by the Revenue & assessee and and cross-objection by the assessee are directed against separate orders passed by the are directed against separate orders passed by the are directed against separate orders ... involved in those appeals ctively. As common grounds are involved in those appeals ctively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed therefore, same were heard together and disposed therefore, same were heard together and disposed

Assistant Commissioner of Income Tax, Mumbai vs. Matix Fertilisers and Chemicals Ltd, Mumbai

ITA 2151/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Jan 2024AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Ajay R. Singh, &For Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 37(1)Section 56

Sanyogita Nagpal, CIT-DR Date of Hearing Date of pronouncement 04/12/2023 18/01/2024 ORDER PER BENCH These appeals by the Revenue & assessee and cross-objection by the assessee are directed against separate orders passed by the Ld. Commissioner of Income-tax (Appeals)-53, Mumbai, [in short ... assessment years 2013-14 to 2019-2020 respectively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed off by way of this consolidated order for convenience. 1.1. The issues involved in the appeals filed by Revenue are primarily: (i) taxation

Assistant Commissioner of Income Tax, Mumbai vs. Matix Fertilisers and Chemicals Ltd, Mumbai

ITA 2150/MUM/2023[2014-2015]Status: DisposedITAT Mumbai18 Jan 2024AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 37(1)Section 56

Sanyogita Nagpal, CIT-DR Date of Hearing 04/12/2023 Date of pronouncement 18/01/2024 ORDER PER BENCH These appeals by the Revenue & assessee and cross-objection by the assessee are directed against separate orders passed by the Ld. Commissioner of Income-tax (Appeals)-53, Mumbai, [in short ... assessment years 2013-14 to 2019-2020 respectively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed off by way of this consolidated order for convenience. 1.1. The issues involved in the appeals filed by Revenue are primarily: (i) taxation

Assistant Commissioner of Income Tax, Mumbai vs. Matix Fertilisers and Chemicals Ltd, Mumbai

In the result, the appeals of the Revenue for assessment year

ITA 2149/MUM/2023[2017-2018]Status: DisposedITAT Mumbai18 Jan 2024AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 1688, 1687, 1686, 1685, 1683, 1684/Mum/2023 Assessment Years: 2014-15 To 2019-2020

For Appellant: Mr. Ajay R. Singh, &

04/12/2023 Date of pronouncement Date of pronouncement : 18/01/2024 ORDER PER BENCH These appeals by the Revenue These appeals by the Revenue & assessee and and cross-objection by the assessee are directed against separate orders passed by the are directed against separate orders passed by the are directed against separate orders ... involved in those appeals ctively. As common grounds are involved in those appeals ctively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed therefore, same were heard together and disposed therefore, same were heard together and disposed

Assistant Commissioner of Income Tax, Mumbai vs. Matix Fertilisers and Chemicals Ltd, Mumbai

ITA 2148/MUM/2023[2016-2017]Status: DisposedITAT Mumbai18 Jan 2024AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

Section 37(1)Section 56

Sanyogita Nagpal, CIT-DR Date of Hearing 04/12/2023 Date of pronouncement 18/01/2024 ORDER PER BENCH These appeals by the Revenue & assessee and cross-objection by the assessee are directed against separate orders passed by the Ld. Commissioner of Income-tax (Appeals)-53, Mumbai, [in short ... assessment years 2013-14 to 2019-2020 respectively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed off by way of this consolidated order for convenience. 1.1. The issues involved in the appeals filed by Revenue are primarily: (i) taxation

Matix Fertilisers and Chemicals Ltd, Mumbai vs. Commissioner of Income Tax, CIT(A)53, Mumbai

In the result, the appeals of the Revenue for assessment year

ITA 1688/MUM/2023[2014-2015]Status: DisposedITAT Mumbai18 Jan 2024AY 2014-2015

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Ajay R. Singh, &For Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 37(1)Section 56

Sanyogita Nagpal, CIT-DR Date of Hearing 2 04/12/2023 Date of pronouncement > 18/01/2024 ORDER PER BENCH These appeals by the Revenue & assessee and cross-objection by the assessee are directed against separate orders passed by the Ld. Commissioner of Income-tax (Appeals)-53, Mumbai, [in short ... assessment years 2013-14 to 2019-2020 respectively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed off by way of this consolidated order for convenience. 1.1. The issues involved in the appeals filed by Revenue are primarily: (i) taxation

Matix Fertilisers and Chemicals Ltd, Mumbai vs. Commissioner of Income Tax, CIT(A)53, Mumbai

In the result, the appeals of the Revenue for assessment year

ITA 1687/MUM/2023[2015-2016]Status: DisposedITAT Mumbai18 Jan 2024AY 2015-2016

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 1688, 1687, 1686, 1685, 1683, 1684/Mum/2023 Assessment Years: 2014-15 To 2019-2020

For Appellant: Mr. Ajay R. Singh, &

04/12/2023 Date of pronouncement Date of pronouncement : 18/01/2024 ORDER PER BENCH These appeals by the Revenue These appeals by the Revenue & assessee and and cross-objection by the assessee are directed against separate orders passed by the are directed against separate orders passed by the are directed against separate orders ... involved in those appeals ctively. As common grounds are involved in those appeals ctively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed therefore, same were heard together and disposed therefore, same were heard together and disposed

Matix Fertilisers and Chemicals Ltd, Mumbai vs. Commissioner of Income Tax, CIT(A)53, Mumbai

In the result, the appeals of the Revenue for assessment year

ITA 1686/MUM/2023[2016-2017]Status: DisposedITAT Mumbai18 Jan 2024AY 2016-2017

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 1688, 1687, 1686, 1685, 1683, 1684/Mum/2023 Assessment Years: 2014-15 To 2019-2020

For Appellant: Mr. Ajay R. Singh, &

04/12/2023 Date of pronouncement Date of pronouncement : 18/01/2024 ORDER PER BENCH These appeals by the Revenue These appeals by the Revenue & assessee and and cross-objection by the assessee are directed against separate orders passed by the are directed against separate orders passed by the are directed against separate orders ... involved in those appeals ctively. As common grounds are involved in those appeals ctively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed therefore, same were heard together and disposed therefore, same were heard together and disposed

Matix Fertilisers and Chemicals Ltd, Mumbai vs. Commissioner of Income Tax, CIT(A)53, Mumbai

ITA 1685/MUM/2023[2017-2018]Status: DisposedITAT Mumbai18 Jan 2024AY 2017-2018

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail ()

For Appellant: Mr. Ajay R. Singh, &For Respondent: Smt. Sanyogita Nagpal, CIT-DR
Section 37(1)Section 56

Sanyogita Nagpal, CIT-DR Date of Hearing : 04/12/2023 Date of pronouncement : 18/01/2024 ORDER PER BENCH These appeals by the Revenue & assessee and cross-objection by the assessee are directed against separate orders passed by the Ld. Commissioner of Income-tax (Appeals)-53, Mumbai, [in short ... assessment years 2013-14 to 2019-2020 respectively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed off by way of this consolidated order for convenience. 1.1. The issues involved in the appeals filed by Revenue are primarily: (i) taxation

Matix Fertilisers and Chemicals Ltd, Mumbai vs. Commissioner of Income Tax, CIT(A)53, Mumbai

In the result, the appeals of the Revenue for assessment year

ITA 1684/MUM/2023[2019-20]Status: DisposedITAT Mumbai18 Jan 2024AY 2019-20

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 1688, 1687, 1686, 1685, 1683, 1684/Mum/2023 Assessment Years: 2014-15 To 2019-2020

For Appellant: Mr. Ajay R. Singh, &

04/12/2023 Date of pronouncement Date of pronouncement : 18/01/2024 ORDER PER BENCH These appeals by the Revenue These appeals by the Revenue & assessee and and cross-objection by the assessee are directed against separate orders passed by the are directed against separate orders passed by the are directed against separate orders ... involved in those appeals ctively. As common grounds are involved in those appeals ctively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed therefore, same were heard together and disposed therefore, same were heard together and disposed

Matix Fertilisers and Chemicals Ltd, Mumbai vs. Commissioner of Income Tax, CIT(A)53, Mumbai

In the result, the appeals of the Revenue for assessment year

ITA 1683/MUM/2023[2018-2019]Status: DisposedITAT Mumbai18 Jan 2024AY 2018-2019

Bench: Shri Om Prakash Kant () & Shri Sandeep Singh Karhail () Ita Nos. 1688, 1687, 1686, 1685, 1683, 1684/Mum/2023 Assessment Years: 2014-15 To 2019-2020

For Appellant: Mr. Ajay R. Singh, &

04/12/2023 Date of pronouncement Date of pronouncement : 18/01/2024 ORDER PER BENCH These appeals by the Revenue These appeals by the Revenue & assessee and and cross-objection by the assessee are directed against separate orders passed by the are directed against separate orders passed by the are directed against separate orders ... involved in those appeals ctively. As common grounds are involved in those appeals ctively. As common grounds are involved in those appeals and cross objection, therefore, same were heard together and disposed therefore, same were heard together and disposed therefore, same were heard together and disposed

DCIT, Central Circle Ajmer vs. Vijay Granimarmo Private Limited, Naya Ghar Gulab Bari Ajmer

In the result of the cross objection of the assessee in CO No

ITA 648/JPR/2023[2020-21]Status: DisposedITAT Jaipur17 Jan 2024AY 2020-21

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Alka Gautam (CIT) (V.H)
Section 143(3)

k.kk dh rkjh[k@Date of Pronouncement : 18/01/2024 vkns'k@ ORDER PER BENCH There are two appeals filed by the revenue and two cross objections filed by the assessee and are arising out of the order of the Commissioner of Income Tax (Appeals), Jaipur-5 [hereinafter referred ... Income tax Act, 1961 (in short 'the Act') dated 29.09.2021. 2. Since the issues involved in two appeals of the revenue and cross objection of the assessee are almost identical and having common grounds, were heard together with the agreement of both the parties and are being disposed

DCIT, Central Circle Ajmer vs. Vijay Granimarmo Private Limited, Naya Ghar Gulab Bari Ajmer

In the result of the appeal of the revenue in ITA No

ITA 647/JPR/2023[2019-20]Status: DisposedITAT Jaipur17 Jan 2024AY 2019-20
For Appellant: Sh. C. M. Agarwal (CA)For Respondent: Sh. Alka Gautam (CIT) (V.H)
Section 143(3)

Hearing : 02/01/2024 VHT Hl a wi / Date of Pronouncement : 18/01/2024 areal / ORDER PER BENCH There are two appeals filed by the revenue and two cross objections filed by the assessee and are arising out of the order of the Commissioner of Income Tax (Appeals), Jaipur-5 [hereinafter referred ... Income tax Act, 1961 (in short 'the Act’) dated 29.09.2021. 2. Since the issues involved in two appeals of the revenue and cross objection of the assessee are almost identical and having common grounds, were heard together with the agreement of both the parties and are being disposed