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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

DCIT Central Circle-26, New Delhi vs. Vks Properties Pvt. Ltd., New Delhi

In the result, all the 03 Revenue Appeals are dismissed

ITA 8411/DEL/2019[2013-14]Status: DisposedITAT Delhi18 Aug 2023AY 2013-14

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv. & MsFor Respondent: Ms. Sapna Bhatia, CIT(DR)
Section 153CSection 68

Delhi relating to assessment years 2012-13 to 2014-15 and Assessee has filed the aforesaid 05 Cross Objections relating to assessment years 2012-13 to 2014-15 and 2016-17 and 2015-16 respectively. Since the issues involved in all the 03 Revenue appeals are common and identical, except ... difference in figure of addition made on protective basis, hence, all the 03 appeals of Revenue alongwith Assessee’s 05 Cross Objections were heard together and are being disposed of by this common order for the sake of convenience, by only dealing with Revenue’s Appeal No. 8410/Del/2019

DCIT Central Circle-26, New Delhi vs. Vks Properties Pvt. Ltd., New Delhi

In the result, all the 03 Revenue Appeals are dismissed

ITA 8410/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Aug 2023AY 2012-13

Bench: Shri Shamim Yahya & Shri Chandra Mohan Garg

For Appellant: Shri Ved Jain, Adv. & MsFor Respondent: Ms. Sapna Bhatia, CIT(DR)
Section 153CSection 68

Delhi relating to assessment years 2012-13 to 2014-15 and Assessee has filed the aforesaid 05 Cross Objections relating to assessment years 2012-13 to 2014-15 and 2016-17 and 2015-16 respectively. Since the issues involved in all the 03 Revenue appeals are common and identical, except ... difference in figure of addition made on protective basis, hence, all the 03 appeals of Revenue alongwith Assessee’s 05 Cross Objections were heard together and are being disposed of by this common order for the sake of convenience, by only dealing with Revenue’s Appeal No. 8410/Del/2019

DCIT Circle-28(1), New Delhi vs. Pinnacle Clothing Company, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 5833/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Aug 2023AY 2015-16

Bench: Sh. Kul Bharatdr. B. R. R. Kumar

For Appellant: Sh. K. Sampath, AdvFor Respondent: Sh. Vivek Vardhan, Sr. DR

Vardhan, Sr. DR Date of Hearing: 02.08.2023 Date of Pronouncement: .08.2023 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals and Cross Objections have been filed by Revenue and the assessee against the orders of ld. CIT(A)- 10, New Delhi dated ... result, the appeal of the Revenue is dismissed. 27. In the result, the appeals of the Revenue are dismissed and the Cross Objections of the assessee are partly allowed. Order Pronounced in the Open Court on 18/08/2023. (Kul Bharat) Accountant Member Dated: 18/08/2023 *Subodh Kumar

Income Tax Officer -10(2)(3), Mumbai vs. M/S Maiden Marketing India Pvt Ltd, Mumbai

ITA 1624/MUM/2023[2015-2016]Status: DisposedITAT Mumbai17 Aug 2023AY 2015-2016

Bench: Shri Amit Shukla & Shri Amarjit Singhincome-Tax Officer Vs. M/S Maiden Marketing 10(2)(3), India Private Limited Room No. 212, 2 Nd Floor, 1601, Plot No. A-4, Cts Aayakar Bhavan, No. 694, Peninsula Park, Mumbai – 400020 16Th Floor, Fun Republic Lane, Andheri (West), Mumbai – 400 053 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaicm7168E Appellant .. Respondent

For Appellant: Himanshu GandhiFor Respondent: Mahita Nair
Section 115JSection 143(3)Section 147Section 148Section 56(2)(viib)

No.1624/Mum/2023 & CO. 62/Mum/2023 ITO 10(2)(3) Vs. M/s Maiden Marketing India Pvt. Ltd. The appeal filed by the revenue and cross objection filed by the assessee are interconnected to the fact and issue contested in the appeals, therefore, both these appeals are adjudicated together. The revenue has raised ... alter any ground or add a new ground that may be necessary at the time of hearing.” 2. The assessee has raised the cross objections as under: 1. On the facts and circumstances of the case and law, the Ld. CIT(A) erred in confirming the reopening of the assessment

ACIT, Circle- 27(1), New Delhi vs. U K Paints India Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 904/DEL/2020[2007-08]Status: DisposedITAT Delhi17 Aug 2023AY 2007-08
Section 271(1)(c)

Tribunal had elaborately dealt with all the grounds and had ultimately concluded that all the appeals of the assessee are allowed, all the cross objections of the assessee are allowed for statistical purposes and all the appeals of the Revenue are dismissed. Since, the quantum additions were deleted, the concealment

ACIT, Circle- 27(1), New Delhi vs. U K Paints India Pvt. Ltd., New Delhi

In the result, both the appeals of the Revenue are dismissed

ITA 835/DEL/2020[2011-12]Status: DisposedITAT Delhi17 Aug 2023AY 2011-12
Section 271(1)(c)

Tribunal had elaborately dealt with all the grounds and had ultimately concluded that all the appeals of the assessee are allowed, all the cross objections of the assessee are allowed for statistical purposes and all the appeals of the Revenue are dismissed. Since, the quantum additions were deleted, the concealment

JCIT, Spericl Range, Panaji vs. Chowgule Steamships Limited, Mormugao

Appeals stands dismissed

ITA 29/PAN/2020[2016-17]Status: DisposedITAT Panaji14 Aug 2023AY 2016-17

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकरअपील सं. / Ita No’S. 28 & 29/Pan/2020 & Co. No 06 & 07/Pan/2020 निर्धारण वर्ा / Assessment Years : 2013-14 & 2016-17 The Jt. Commissioner Of Income Tax, Special Range, Aayakar Bhavan, Panaji, Goa-403001 . . . . . . . Appellant

For Appellant: Smt. Pooja BandekarFor Respondent: Shri N. Shrikanth
Section 119Section 250

तारीख / Date of conclusive Hearing : 10/08/2023 घोषणा की तारीख / Date of Pronouncement : 14/08/2023 आदेश / ORDER PER BENCH; These twin appeals of the Revenue and cross objection by assessee thereagainst are directed against the separate orders of Commissioner of Income Tax (Appeals), Panaji-1 both dt. 06/11/2019 passed ... short ‘DTVSVR’], the authority issued Form No. 5 dt. 04/09/2021 u/r 7 of DTVSVR, consequently there remains no dispute between parties; therefore cross objections filed are prayed for dismissal as withdrawn. 4. In so far as maintainability of present twin appeals of the Revenue are concerned, it is noted that

JCIT, Special Range, Panaji vs. Chowgule Steamships Limited, Marmugao

Appeals stands dismissed

ITA 28/PAN/2020[2013-14]Status: DisposedITAT Panaji14 Aug 2023AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing) आयकरअपील सं. / Ita No’S. 28 & 29/Pan/2020 & Co. No 06 & 07/Pan/2020 निर्धारण वर्ा / Assessment Years : 2013-14 & 2016-17 The Jt. Commissioner Of Income Tax, Special Range, Aayakar Bhavan, Panaji, Goa-403001 . . . . . . . Appellant

For Appellant: Smt. Pooja BandekarFor Respondent: Shri N. Shrikanth
Section 119Section 250

तारीख / Date of conclusive Hearing : 10/08/2023 घोषणा की तारीख / Date of Pronouncement : 14/08/2023 आदेश / ORDER PER BENCH; These twin appeals of the Revenue and cross objection by assessee thereagainst are directed against the separate orders of Commissioner of Income Tax (Appeals), Panaji-1 both dt. 06/11/2019 passed ... short ‘DTVSVR’], the authority issued Form No. 5 dt. 04/09/2021 u/r 7 of DTVSVR, consequently there remains no dispute between parties; therefore cross objections filed are prayed for dismissal as withdrawn. 4. In so far as maintainability of present twin appeals of the Revenue are concerned, it is noted that

Rajendraprasad Babulal Khetan, Surat vs. Assistant Commissioner of Income Tax, Central Cir. - 4, Surat

ITA 142/SRT/2023[2017-18]Status: DisposedITAT Surat11 Aug 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

Section 143(3)Section 150(1)Section 154

SAINI, AM: This is the bunch of seven appeals filed by the Assessee and Revenue and Cross Objections filed by Assessee, pertaining to assessment year (AY) 2017-18, 2019-20 and 2020-21, all are directed against the separate orders passed by the Learned Commissioner of Income Tax (Appeals), which ... appeal in ITA No.142/SRT/2023 for AY.2017-18, is dismissed. 39. Now, we shall take Revenue’s appeal for assessment year (AY).2019-2020 and the cross objection raised by the assessee in ITA.142/SRT/2023, IT(SS)A.32, 65 – 67/SRT/2023 & Cos. 11 -12/SRT/2023 Rajendraprasad Babulal Khetan AY.2019-2020. The summarized grounds of appeal

The Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam vs. Tirumala Steel Enterprises, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 73/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.73/Viz/2021 ("नधा"रण वष" / Assessment Year: 2017-18) Asst. Commissioner Of Income Vs. Sri Tirumala Steel Enterprises, Tax, Circle-1(1), 26-8-62, Rajaram Mohan Roy Visakhapatnam. Road, Velampeta, Visakhapatnam. Pan: Aalfs 6152 N (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 22/Viz/2023 (In आयकर अपील सं./ I.T.A. No.73/Viz/2021) ("नधा"रण वष" / Assessment Year: 2017-18) Sri Tirumala Steel Enterprises, Vs. Asst. Commissioner Of 26-8-62, Rajaram Mohan Roy Income Tax, Circle-1(1), Road, Velampeta, Visakhapatnam. Visakhapatnam. Pan: Aalfs 6152 N (Cross Objector) (Appellant In Appeal) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri GVN Hari, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 115BSection 133ASection 142(1)Section 143(2)Section 143(3)

dated 16/09/2020 arising out of the order passed U/s. 143(3) of the Act for the AY 2017-18. The assessee has filed the Cross Objection. 2. Brief facts of the case are that the assessee-firm is engaged in the business of trading the products of Iron & Steel filed ... adjudicate the same. 10. In the result, appeal of the Revenue is dismissed. C.O. No. 22/Viz/2023 (By assessee) 11. With respect to the Cross Objection raised by the assessee which is in support of the decision of the Ld. CIT(A), since we have upheld the order

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Linton Projects Private Limited, Vizianagaram

In the result, appeal of the Revenue is allowed for statistical

ITA 119/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam10 Aug 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.119/Viz/2021 ("नधा"रण वष" / Assessment Year :2018-19) Deputy Commissioner Of Income Vs. M/S. Linton Projects Pvt. Ltd., Tax, Central Circle-2 D.No. 16-5-23, Visakhapatnam. Yelugubantivari Veedhi, Vizianagaram. Pan: Aabcl 6461 E (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No.14/Viz/2023 (In आयकर अपील सं./ I.T.A. No.119/Viz/2021) ("नधा"रण वष" / Assessment Year :2018-19) M/S. Linton Projects Pvt. Ltd., Vs. Deputy Commissioner Of D.No. 16-5-23, Yelugubantivari Income Tax, Central Circle-2 Veedhi, Vizianagaram. Visakhapatnam. Pan: Aabcl 6461 E (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri C. Subrahmantyam, Ar ""याथ" क" ओर से / Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri C. Subrahmantyam, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 143(3)Section 68

order passed U/s. 143(3) of the Income Tax Act, 1961 [the Act] for the AY 2018-19. The assessee has filed the Cross Objection. I.T.A. No.119/Viz/2021 (Revenue’s Appeal) 2. Brief facts of the case are that the assessee is engaged in the business of construction of apartments ... ordered accordingly. 7. In the result, appeal of the Revenue is allowed for statistical purposes. C.O. No.14/Viz/2023 (By Assessee) 8. With respect to the Cross Objection raised by the assessee, while adjudicating the Revenue’s appeal we have set-aside the order of the Ld. CIT (A) and allowed

ITO, Ward-3(1), Gaya vs. Sunny Contractors and Engineers Pvt Ltd, Patna

In the result, the appeal filed by the Revenue as CO by the assessee are dismissed

ITA 117/PAT/2020[2017-18]Status: DisposedITAT Patna09 Aug 2023AY 2017-18

Bench: Sri Rajpal Yadav & Sri Rajesh Kumar

Section 68

Assessment Year: 2017-18 Sunny Contractors and Engineers Private Limited. ORDER Per Rajesh Kumar, Accountant Member: This appeal preferred by the Revenue and the Cross Objection filed by the assessee are against the order passed by Learned Commissioner of Income-tax (Appeals)-1, Patna [hereinafter referred ... Assessment Year: 2017-18 Sunny Contractors and Engineers Private Limited. CO No:04/Pat/2021 10. At the time of hearing the issues raised in the cross objection were not pressed and accordingly the cross objection is dismissed as not pressed. 11. In the result, the appeal filed by the Revenue

Income Tax Officer-1, Raigarh vs. M/S Sumit Global Pvt. Ltd, Raigarh

In the result appeal of the revenue is partly allowed

ITA 97/RPR/2018[2013-14]Status: DisposedITAT Raipur09 Aug 2023AY 2013-14

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri V.K.Singh, CIT-DR
Section 143(1)

Income Tax Officer-1, Raigarh Vs M/s Sumit Global Pvt. Ltd., Near Nirmal Lodge, Mal Godown Road, Raigarh PAN No. :AAOCS 8271 J AND Cross Objection No.10/RPR/2018 (Arising out of ITA No.97/RPR/2018) (निर्धारण वर्ष / / Assessment Year :2013-2014) M/s Sumit Global Pvt. Ltd., Vs Income Tax Officer-1, Raigarh Near ... appeal against the order passed by the CIT(A)-1, Jabalpur, dated 23.03.2018 for the assessment year 2013- 2014. The assessee has also filed cross objection supporting the order of the ld. CIT(A). 2. The revenue in its appeal has raised the following grounds :- 1. Whether in the facts

DCIT, New Delhi vs. M/S Sam Portfolio Pvt. Ltd., New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 6220/DEL/2015[2010-11]Status: DisposedITAT Delhi08 Aug 2023AY 2010-11

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 6219/Del/2015 (A.Y 2009-10)

For Appellant: Dr. Rakesh Gupta, Advocate; &For Respondent: Shri H. K. Chowdhary
Section 147Section 250Section 4

Chowdhary, [CIT] – D. R. Date of Hearing 07.06.2023 Date of Pronouncement 08.08.2023 ORDER PER YOGESH KUMAR U.S., JM These two appeals and two cross objections are filed by the Revenue and the assessee respectively against two separate orders of the ld. Commissioner of Income Tax (Appeals)-27 [hereinafter referred ... during the course of the hearing of the appeal.” C. O. No. 404/DEL/2015 & C. O. No. 404/DEL/2015 : 3. The assessee in both the cross objections has raised the following common grounds of appeal :- “1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred

DCIT, New Delhi vs. M/S Sam Portfolio Pvt. Ltd., New Delhi

In the result, Appeal of the Revenue in ITA No

ITA 6219/DEL/2015[2009-10]Status: DisposedITAT Delhi08 Aug 2023AY 2009-10

Bench: Dr. B. R. R. Kumar & Shri Yogesh Kumar U.S.I.T.A. No. 6219/Del/2015 (A.Y 2009-10)

For Appellant: Dr. Rakesh Gupta, Advocate; &For Respondent: Shri H. K. Chowdhary
Section 147Section 250Section 4

Chowdhary, [CIT] – D. R. Date of Hearing 07.06.2023 Date of Pronouncement 08.08.2023 ORDER PER YOGESH KUMAR U.S., JM These two appeals and two cross objections are filed by the Revenue and the assessee respectively against two separate orders of the ld. Commissioner of Income Tax (Appeals)-27 [hereinafter referred ... during the course of the hearing of the appeal.” C. O. No. 404/DEL/2015 & C. O. No. 404/DEL/2015 : 3. The assessee in both the cross objections has raised the following common grounds of appeal :- “1. That having regard to the facts and circumstances of the case, Ld. CIT(A) has erred

Income Tax Officer-22(2)(1), Mumbai vs. Kamalesh Mohandas Lakhwani, Mumbai

In the result, the appeal filed by the Revenue and the cross objection filed by the

ITA 253/MUM/2023[2012-13]Status: DisposedITAT Mumbai07 Aug 2023AY 2012-13

Bench: Shri B R Baskaran, Am & Ms. Kavitha Rajagopal, Jm Ito-22(2)(1) Kamalesh Mohandas Lakhwani Mumbai 13-A, Bhagya Nagar Dilip Gupta Vs. Marg, Khot Gali, Mahim (W), Mumbai-400 016

For Appellant: Shri Govind Javeri
Section 143(3)Section 147Section 148Section 250Section 69B

Date of Pronouncement : .2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the Revenue and cross objection by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short), National Faceless Appeal Centre (‘NFAC’ for short ... order of the ld. CIT(A). Hence, the grounds raised by the Revenue is dismissed CO No. 28/Mum/2023 11. The assessee has filed the cross objection challenging the notice issued by the A.O. u/s. 148 of the Act and the subsequent assessment order u/s. 143 r.w.s

The ACIT, Central-2, Indore vs. M/S. Keti Construction (India) Ltd., Indore

In the result, the Cross Objection filed by the assessee stands allowed

ITA 63/IND/2021[2009-10]Status: DisposedITAT Indore07 Aug 2023AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniassessment Year: 2009-10 A.C.I.T., M/S. Keti Construction (India) Central-2, बनाम/ Limited, Indore Indore. Vs. (Revenue / Appellant) (Assessee / Respondent) Pan: Aabck 5930 D Revenue By Shri Ashish Porwal, Sr. Dr Assessee By Shri Ajay Tulsian, Ca Date Of Hearing 09.05.2023 Date Of Pronouncement 07.08.2023

Section 132Section 139Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

name of non-existing entity is null and void ab initio. Accordingly, we hereby quash the assessment order. 22. In the result, the Cross Objection filed by the assessee stands allowed. 12. Thus, the ITAT Pune, having analysed the decision in Mahagun Realtors vis-a-vis Maruti Suzuki, has held

DCIT Central Circle-2(4), Mumbai vs. Rustomjee Evershine Joint Venture, Mumbai

In the result, the appeals filed by the revenue for AY 2013-14 &

ITA 1825/MUM/2022[2014-15]Status: DisposedITAT Mumbai31 Jul 2023AY 2014-15

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising Out Of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ Dcit, Central Circle-2(4) Room No. 802, 8Th Floor, Venture Vs. Global City, Narangi Prathishtha Bhavan, M. K. Bypass Road, Close To Viva Road, Churchgate, College, Virar (W), Virar- Mumbai-400020. 401303. आयकर अपील सं/ I.T.A. Nos.1824 & 1825/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2014-15) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaar7687M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Naresh Kumar Revenue By: Shri P. D. Chougule (Addl. Cit) सुनवाई की तारीख / Date Of Hearing: 25/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/07/2023

For Appellant: Shri Naresh KumarFor Respondent: Shri P. D. Chougule (Addl. CIT)

Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close to 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising out of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ DCIT, Central Circle-2(4) Room ... order of the Ld. Commissioner of Income Tax (Appeals)-48, Mumbai [in short ‘Ld. CIT(A)’] dated 17.03.2022 for AY 2013-14 and Cross Objection (CO) by the assessee for AY 2013-14; and the revenue appeals against the order of the Ld. CIT(A)-48, Mumbai dated

DCIT Central Circle-2(4), Mumbai vs. Rustomjee Evershine Joint Venture, Mumbai

In the result, the appeals filed by the revenue for AY 2013-14 &

ITA 1824/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 Jul 2023AY 2016-17

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising Out Of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ Dcit, Central Circle-2(4) Room No. 802, 8Th Floor, Venture Vs. Global City, Narangi Prathishtha Bhavan, M. K. Bypass Road, Close To Viva Road, Churchgate, College, Virar (W), Virar- Mumbai-400020. 401303. आयकर अपील सं/ I.T.A. Nos.1824 & 1825/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2014-15) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaar7687M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Naresh Kumar Revenue By: Shri P. D. Chougule (Addl. Cit) सुनवाई की तारीख / Date Of Hearing: 25/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/07/2023

For Appellant: Shri Naresh KumarFor Respondent: Shri P. D. Chougule (Addl. CIT)

Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close to 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising out of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ DCIT, Central Circle-2(4) Room ... order of the Ld. Commissioner of Income Tax (Appeals)-48, Mumbai [in short ‘Ld. CIT(A)’] dated 17.03.2022 for AY 2013-14 and Cross Objection (CO) by the assessee for AY 2013-14; and the revenue appeals against the order of the Ld. CIT(A)-48, Mumbai dated

DCIT Central Circel-2(4), Mumbai vs. Rustomji Evershine Joint Venture, Mumbai

In the result, the appeals filed by the revenue for AY 2013-14 &

ITA 1349/MUM/2022[2013-2014]Status: DisposedITAT Mumbai31 Jul 2023AY 2013-2014

Bench: Shri Aby T. Varkey, Jm & Shri S. Rifaur Rahman, Am आयकर अपील सं/ I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising Out Of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ Dcit, Central Circle-2(4) Room No. 802, 8Th Floor, Venture Vs. Global City, Narangi Prathishtha Bhavan, M. K. Bypass Road, Close To Viva Road, Churchgate, College, Virar (W), Virar- Mumbai-400020. 401303. आयकर अपील सं/ I.T.A. Nos.1824 & 1825/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2016-17 & 2014-15) Dcit, Central Circle-2(4) बिधम/ Rustomjee Evershine Room No. 802, 8Th Floor, Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close To 400020. Viva College, Virar (W), Virar-401303. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaaar7687M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Naresh Kumar Revenue By: Shri P. D. Chougule (Addl. Cit) सुनवाई की तारीख / Date Of Hearing: 25/05/2023 घोषणा की तारीख /Date Of Pronouncement: 31/07/2023

For Appellant: Shri Naresh KumarFor Respondent: Shri P. D. Chougule (Addl. CIT)

Joint Venture Vs. Prathishtha Bhavan, M. K. Global City, Narangi Road, Churchgate, Mumbai- Bypass Road, Close to 400020. Viva College, Virar (W), Virar-401303. Cross Objection No. 27/Mum/2023 Arising out of I.T.A. No.1349/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2013-14) Rustomjee Evershine Joint बिधम/ DCIT, Central Circle-2(4) Room ... order of the Ld. Commissioner of Income Tax (Appeals)-48, Mumbai [in short ‘Ld. CIT(A)’] dated 17.03.2022 for AY 2013-14 and Cross Objection (CO) by the assessee for AY 2013-14; and the revenue appeals against the order of the Ld. CIT(A)-48, Mumbai dated