“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

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

ITA 300/RAN/2017[09-10]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Hon'Ble Itat - By It Department Si No.

Section 1Section 143(3)Section 14ASection 32(2)

Bharat Coking Coal Ltd. 2 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 and 2011-2012. Ld. AR, at the outset, filed ... stands dismissed and ITA No.302/RAN/2017 for the assessment year 2011-12 wherein the first issue and the third issue are involved, stands dismissed. 11. Cross Objections filed by the assessee in the revenue's appeal being CO Nos.09&11/RAN/2018 in ITA No.300/2017 and No.302/2017 for the assessment year

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

ITA 294/RAN/2017[12-13]Status: DisposedITAT Ranchi06 Jan 2026

Bench: Hon'Ble Itat - By It Department Si No.

Section 1Section 143(3)Section 14ASection 32(2)

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

ITA 293/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, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & 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) (Α.Υ :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 : 06/01/2026 घोषणा की तारीख/Date Of Pronouncement Per Bench : आदेश / Order 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 1Section 143(3)Section 14ASection 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) (Α.Υ :2009-10 & 2011-12) M/s Bharat Coking Coal Ltd, Vs. ACIT, Circle-1, Dhanbad Finance ... 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-

M/S Bharat Cooking Coal Limited, Dhanbad vs. ACIT Cir-1, Dhanbad

In the result, both appeals of revenue and the cross objections of the assessee are dismissed and appeals of assessee in ITA No

ITA 291/RAN/2017[09-10]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, Vs. Acit, Circle-1, Dhanbad Finance Directorate, Koyla Bhawan, Koyla Nagar, P.O.Bccl, Township, Dhanbad-826005 स्थायी लेखा सं./Pan No. : Aaacb 7934 M & 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) निर्ाारिती 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 / O R D E R Per Bench : These Are The Cross Appeals Filed By The Assessee & Revenue Against The Separate Orders Passed By The Ld.Cit(A), Ranchi/Nfac, Delhi, Dated 20.09.2017 & 19.09.2017 For The Assessment Years 2009-10, 2011-

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

Section 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 ... assessment years 2009-10, 2011- 2 M/s Bharat Coking Coal Ltd. 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-

Income Tax Officer, Ward 5, Sangli. vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta

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

ITA 2375/PUN/2025[2018-19]Status: DisposedITAT Pune06 Jan 2026AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2375/Pun/2025 िनधा"रण वष" / Assessment Year : 2018-19 Ito, Ward-5, Sangli. Vs. Shree Ganesh Nagari Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent C. O. No.49/Pun/2025 (Arising Out Of Ita No.2375/Pun/2025) िनधा"रण वष" / Assessment Year : 2018-19 Shree Ganesh Nagari Vs. Ito, Ward-5, Sangli. Sahakari Pat Sanstha Maryadit, Ashta, Tal. Walwa, Dist. Sangli, Sangli- 416301. Pan : Aaaas8248R Appellant Respondent Revenue By : Shri Umesh Phade Assessee By : Shri Sarang Gudhate Date Of Hearing : 25.11.2025 Date Of Pronouncement : 06.01.2026 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Revenue Is Directed Against The Order Dated 05.08.2025 Passed By Ld. Cit(A)/Nfac For The Assessment

For Appellant: Shri Sarang GudhateFor Respondent: Shri Umesh Phade

Section 143(3)Section 28Section 36(1)(va)Section 80P(2)Section 80P(2)(d)

order dated 05.08.2025 passed by Ld. CIT(A)/NFAC for the assessment 2 C.O. No.49/PUN/2025 year 2018-19. The assessee is also in cross objection against the appeal of the Revenue. 2. Facts of the case, in brief, are that the assessee is a credit co- operative society duly registered ... appellant is partly allowed.” 4. It is the above order against which the Revenue is in appeal and the assessee is in Cross Objection before this Tribunal. 5. First, we shall take up the Cross Objection filed by the assessee for adjudication. C.O. No.49/PUN/2025 : 6. The assessee raised the following

Income Tax Officer, Dhule vs. Santosh Jaynarayan Sharma, Dhule

In the result, the appeal filed by the Revenue is dismissed whereas the Cross Objection filed by the assessee is partly allowed

ITA 2324/PUN/2025[2017-18]Status: DisposedITAT Pune06 Jan 2026AY 2017-18

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.2324/Pun/2025 Assessment Year : 2017-18

For Appellant: Shri Sanjay DhivareFor Respondent: Shri Chinmayy Suhas

Section 133(6)Section 145(3)Section 147Section 148Section 148ASection 151Section 69

Santosh Jaynarayan Sharma, Dhule Sharma Niwas, Home No.37, Behind Hanuman Temple, NH 3, Sangavi, Shirpur, Dhule – 425 405, Dhule, Maharashtra PAN : AOBPS4706E Appellant Respondent Cross Objection No.51/PUN/2025 (Arising out of ITA No.2324/PUN/2025 Assessment Year : 2017-18 Santosh Jaynarayan Sharma, Vs. Income Tax Officer, Sharma Niwas, Home No.37, Dhule Behind Hanuman ... hearing : 22.12.2025 Date of pronouncement : 06.01.2026 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of Revenue and Cross Objection by the assessee pertaining to A.Y. 2017-18 are directed against the order dated 07.08.2025 framed by CO No.51/PUN/2025 Santosh Jaynarayan Sharma National Faceless Appeal

ITO-26(2)(1), Mumbai, Kautilya Bhavan Bkc vs. Svadeshi Enterprises (Mumbai), Fort, Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 5865/MUM/2024[2014-15]Status: DisposedITAT Mumbai06 Jan 2026AY 2014-15

Bench: Shri Rahul Chaudhary & Shri Prabhash Shankar

For Appellant: Mr. Akshay & Nishil Jain, ARsFor Respondent: Shri Swapnil Choudhary, (Sr. DR)

Section 143(3)

Date of Hearing 22.12.2025 Date of Pronouncement 06.01.2026 ORDER PER PRABHASH SHANKAR [A.M.] :- The above captioned appeals preferred by the Revenue and Cross Objections of the assessee emanate from the orders passed by the Page |2 ITA No. 5865/Mum/2024 CO No. 168/Mum/2025 ALY. 2014-15 Svadeshi Enterprises, Mumbai Learned Commissioner ... assessee are different from the referred case law?” Page |3 ITA No. 5865/Mum/2024 CO No. 168/Mum/2025 ALY. 2014-15 Svadeshi Enterprises, Mumbai Grounds of Cross Objection - C.O. No.168/MUM/2025 1. That on the facts and circumstances of the case and in law, the assessment order passed by Ld. ITO Ward

Income Tax Officer, Ward - 2 (1), Varanasi vs. Prominent Datamatics Marketing Pvt. Ltd., Varanasi

ITA 135/VNS/2020[2017-2018]Status: DisposedITAT Varanasi05 Jan 2026AY 2017-2018

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 124(1)(a)Section 124(2)Section 124(3)(a)Section 250(1)Section 255(4)Section 69A

ld.CIT (Appeals), Revenue filed an appeal before ITAT bearing ITA No. 135/VNS/2020. On receipt of notice, in the Revenue’s appeal, assessee has filed Cross Objections bearing No.04/VNS/2021. The appeal and Cross Objections were heard by the Division Bench on 08.02.2023, however, there was a difference of opinion amongst ... accounting standard or statutory provisions. 5. Right is reserve to alter, modify and to file any fresh ground of appeal.” 3. The grounds of Cross-Objection raised by Assessee in memo of C.O. filed with Income Tax Appellate Tribunal, Varanasi (hereinafter called “the tribunal”), reads as under: “BECAUSE the order

Deputy Commissioner of Income-Tax, Circle 2(1), Trichy Stationed at Thanjavur, Thanjavur vs. Punitha Ganesan, Thanjavur

ITA 2564/CHNY/2025[2023]Status: DisposedITAT Chennai05 Jan 2026

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj &For Respondent: Shri. Shiva Srinivas, C.I.T

Pronouncement : 05.01.2026 & CO No.91/Chny/2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM: These appeals filed by the assessee and revenue and cross objections filed by the assessee are directed against the order of the learned Commissioner of Income Tax (Appeals), Chennai, (in short “ld.CIT ... this consolidated order. 2. At the outset, it is observed that there is a delay of 22 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

Mrs.Punitha Ganesan, Thanjavur vs. ITO, Ward-1(1), Thanjavur

ITA 2474/CHNY/2025[2023-24]Status: DisposedITAT Chennai05 Jan 2026AY 2023-24

Bench: Shri Aby T Varkey & Shri S. R. Raghunatha

For Appellant: Shri. N. Arjun Raj &For Respondent: Shri. Shiva Srinivas, C.I.T

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 931/KOL/2025[2019-2020]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-2020

For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

Deputy Commissioner of Income Tax, Central Circle 3(1), Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1591/KOL/2025[2021-22]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-22

For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1561/KOL/2025[2020-21]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-21

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL "D" BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1560/KOL/2025[2019-20]Status: DisposedITAT Kolkata02 Jan 2026AY 2019-20

For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

D.C.I.T., CC - 3(1), Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1541/KOL/2025[2018-19]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-19

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

Deputy Commissioner of Income Tax, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1515/KOL/2025[2017-18]Status: DisposedITAT Kolkata02 Jan 2026AY 2017-18

For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

Deputy Commissioner of Income Tax, Central Circle 3.1, Kolkata vs. Shakambhari Ispat & Power Limited, Kolkata

ITA 1436/KOL/2025[2016-17]Status: DisposedITAT Kolkata02 Jan 2026AY 2016-17

For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1198/KOL/2025[2021-2022]Status: DisposedITAT Kolkata02 Jan 2026AY 2021-2022

For Appellant: Shri S. Jhajharia, FCAFor Respondent: Shri Sanat Kumar Raha, CIT-DR

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

In the result, appeals of the assessee are partly allowed and

ITA 1197/KOL/2025[2020-2021]Status: DisposedITAT Kolkata02 Jan 2026AY 2020-2021

Bench: Shri Rajesh Kumarand

Section 132Section 132(1)Section 147Section 148

such statutory non-compliance vitiates the entire assessment proceedings, therefore, rendering it to be null and void. Thus, the Cross Objection taken on the violation of the Principle(s) of Natural Justice is also allowed in favour of the assessees.” 17. Similarly, PCIT Vs. Best Infrastructure (India

M/S. Shakambhari Ispat & Power Ltd., Kolkata vs. DCIT, Central Circle 3(3), Kolkata

ITA 1196/KOL/2025[2018-2019]Status: DisposedITAT Kolkata02 Jan 2026AY 2018-2019

Section 132Section 132(1)Section 147Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA BEFORE SHRI RAJESH KUMAR, ACCOUNTANT MEMBER AND SHRI PRADIP KUMAR CHOUBEY