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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, New Delhi vs. M/S Sahara India Ltd., Lucknow

In the result, the cross objection is allowed and the Revenue’s

ITA 5771/DEL/2010[1992-93]Status: DisposedITAT Delhi10 Apr 2023AY 1992-93

Bench: Shri Shamim Yahya & Ms. Astha Chandra

Section 271(1)(c)

DCIT Sahara India Ltd. Central Circle 6, Vs. 1, Kapoorthala Complex, New Delhi. Aliganj, Lucknow. PAN No. PAN No. AADCS4482J अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No. 23/Del/2011 (I.T.A No.5771/Del/2010) Assessment Year: 1992-93 बनाम Sahara India Ltd. DCIT 1, Kapoorthala Complex, Vs. Central Circle 6, Aliganj, Lucknow. New Delhi ... षणाक"तारीख/Pronouncement on आदेश /O R D E R PER SHAMIM YAHYA, A.M. This appeal by the Revenue and Cross Objection by the assessee arise out of the order of Learned Commissioner of Income Tax (Appeals), I.T.A.No.5771/Del/2010 & CO No. 23/Del/2011 New Delhi dated 14.09.2010 and pertains

Addl. CIT, Special Range- 2, New Delhi vs. Barco Electronics Systems Pvt. Ltd., New Delhi

In the result, the appeal is dismissed

ITA 6249/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Apr 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. Brr Kumar, Accountant Membr Assessment Year: 2014-15

Barco Electronic New Delhi Systems Pvt. Ltd.,E-20, Ist & 2nd Floor, Hauz Khas, South West Delhi, Delhi-1100 16 PAN :AAACB5865F (Applicant) (Respondent) Cross Objection No.42/Del/2021 (In ITA No.6123/Del/2018) Assessment Year: 2014-15 M/s. Barco Electronic ACIT, Special Range-2, Systems Pvt. Ltd.,E-20, Ist Vs. New Delhi ... Date of hearing 20.03.2023 Date of pronouncement 06.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeals by the assessee and Revenue and cross objection by the assessee arise out of a common order dated 19.07.2018 of learned Commissioner of Income-Tax (Appeals)-44, New Delhi pertaining to assessment year

Barco Electronic Systems Pvt. Ltd., New Delhi vs. ACIT, Special Range-2, New Delhi

In the result, the appeal is dismissed

ITA 6123/DEL/2018[2014-15]Status: DisposedITAT Delhi06 Apr 2023AY 2014-15

Bench: Shri Saktijit Dey & Dr. Brr Kumar, Accountant Membr Assessment Year: 2014-15

Barco Electronic New Delhi Systems Pvt. Ltd.,E-20, Ist & 2nd Floor, Hauz Khas, South West Delhi, Delhi-1100 16 PAN :AAACB5865F (Applicant) (Respondent) Cross Objection No.42/Del/2021 (In ITA No.6123/Del/2018) Assessment Year: 2014-15 M/s. Barco Electronic ACIT, Special Range-2, Systems Pvt. Ltd.,E-20, Ist Vs. New Delhi ... Date of hearing 20.03.2023 Date of pronouncement 06.04.2023 ORDER PER SAKTIJIT DEY, JUDICIAL MEMBER: Captioned appeals by the assessee and Revenue and cross objection by the assessee arise out of a common order dated 19.07.2018 of learned Commissioner of Income-Tax (Appeals)-44, New Delhi pertaining to assessment year

ACIT, Central Circle- 15, New Delhi vs. Msg Finance India Pvt. Ltd., New Delhi

ITA 2269/DEL/2018[2010-11]Status: DisposedITAT Delhi31 Mar 2023AY 2010-11

Bench: Shri Anil Chaturvedi & Shri N.K Choudhry

For Appellant: Ms. Shweta Bansal, CAFor Respondent: Ms. Sarita Kumari, CIT-DR
Section 132Section 153ASection 3Section 68

Central Circle- MSG Finance India P. Ltd. 15, New Delhi 201-H, Gautam Nagar, New Delhi 110049. PAN AAACM 9766 E vs. (Appellant) (Respondent) Cross Objection No.70/Del./2022 Arising out of ITA.No.2269/Del./2018 Assessment Year 2010-11 MSG Finance India P. Ltd. The ACIT, Central Circle- 15, New Delhi ... ITA.No.2269/Del./2018 CO No. 70/Del/2022 MSG Finance India P. Ltd. ORDER PER ANIL CHATURVEDI, A.M. : This appeal filed by the Revenue and the Cross Objection filed by the Assessee are directed against the Order of the Ld. CIT(A)-XXVI, New Delhi, dated 03.01.2018 in Appeal No.10531/16-17 relating

ACIT Circle-28(1), New Delhi vs. Modesty Garments, New Delhi

In the result, the appeal of the Revenue stands dismissed

ITA 183/DEL/2020[2014-15]Status: DisposedITAT Delhi29 Mar 2023AY 2014-15

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2014-15 Acit Vs. M/S Modesty Garments, Circle-28(1), B-304, New Friends Colony, New Delhi. New Delhi – 110 065 Pan Aaafm1598F (Appellant) (Respondent)

For Appellant: Sh. Mohit Gupta, CA, Sh. NeerajFor Respondent: Shri Sumit Kumar Verma, Sr. DR
Section 143(1)Section 194A(3)(iv)Section 194ISection 37(1)Section 40Section 68

Revenue against the order dated 28.10.2019 of the Ld. Commissioner of Income Tax (Appeals)–10, New Delhi & CO No 132/Del/2022 (“CIT(A)”) and Cross Objection bearing No. CO 132/Del/2020 filed by the assessee pertaining to Assessment Year (“AY”) 2014-15. 2. The Revenue has raised the following grounds of appeal ... computed by AO in remand report ignoring the fact that assessee failed to substantiate the claim?” 3. The cross objection filed by the assessee is in support of the order of the Ld. CIT(A). 4. Facts in brief are that the assessee is a firm of six partners engaged

ACIT, Circle- 5(1), New Delhi vs. Bina Fashions & Food Pvt. Ltd., New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 6341/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Mar 2023AY 2013-14

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2013-14

For Appellant: Smt. Sweety Kothari, CAFor Respondent: Shri P. Praveen Sidharth, CIT DR

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

Assistant Commissioner of Income Tax, Cenrtalcircle-1, Visakhapatnam vs. Vijaynagar Food and Nutraceuticals Pvt Ltd, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 246/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 246/Viz/2022 ("नधा"रण वष" / Assessment Year : 2018-19) Assistant Commissioner Of Vs. Vijaynagar Food & Income Tax, Nutraceuticals Pvt Ltd, Central Circle-1, Visakhapatnam. Visakhapatnam. Pan: Aadcv 9495 L (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 142(1)Section 153ASection 2(22)(e)Section 2(32)

Ground Nos. 1 & 4 are general in nature and needs no adjudication. 9. In the result, appeal of the Revenue is dismissed. 7 10. Cross Objection raised by the assessee is supportive in nature and therefore the adjudication of the CO becomes infructuous. Pronounced in the open Court

Assistant Commissioner of Income Tax, Central Circle-1, Visakhapatnam vs. Vijaynagar Investment and Infra Developers Pvt Ltd, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 201/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.201/Viz/2022 ("नधा"रण वष" / Assessment Year :2017-18) Assistant Commissioner Of Vs. M/S. Vijaynagar Investment Income Tax & Infra Developers Private Central Circle-1, Limited, Visakhapatnam. Flat No. 403, 4Th Floor, Vijay Jyothi Arcade, Opp. Nhai Office, Hanumanthawaka, Visakhapatnam-530043. Pan: Aadcv 9521 F (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 142(1)Section 153ASection 50C

Bench has dismissed the appeal of the Revenue on merits. 13. In the result, appeal of the Revenue is dismissed. 14. With respect to Cross Objection raised by the assessee, since it is supportive in nature to the decision of the Ld. CIT(A), considering the outcome of the Revenue ... appeal the adjudication of the Cross Objections becomes infructuous. Pronounced in the open Court on the 29th March, 2023. (दु"वू" आर.एल रे"डी) (एस बालाकृ"णन) (DUVVURU RL REDDY) (S.BALAKRISHNAN) "या"यकसद"य/JUDICIAL MEMBER लेखा सद"य/ACCOUNTANT MEMBER Dated : 29.03.2023 OKK - SPS 14 आदेश

ACIT, Central Circle-Alwar, Alwar vs. Satya Dev Arya, Bharatpur

In the result, the appeal of the Revenue is partly allowed and the C

ITA 421/JPR/2022[2018-19]Status: DisposedITAT Jaipur29 Mar 2023AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA. No. 421/JP/2022 fu/kZkj.ko"kZ@AssessmentYears :2018-19 The ACIT Central Circle Alwar cuke Vs. Shri Satya Dev Arya Prop. M/s. Arya Showroom Ganga Mandir, Bharatpur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALHS 3826 D vihykFkhZ@Appellant izR;FkhZ@Respondent C.O. No. 01/JP/2023 (Arising out of vk;djvihy la-@ITA. No. 421/JP/2022) fu/kZkj.ko"kZ@AssessmentYears :2018-19 Shri Satya Dev Arya Prop. M/s.

For Appellant: Shri P.C. Agarwal, CA aFor Respondent: ShriAjey Malik, CIT-DR fu/kZkfjrh dh vksj ls@
Section 69Section 69A

assessment year 2018-19 while the assessee has filed the 2 ACIT CENTRAL CIRCLE, ALWAR VS SATYA DEV ARYA, BHARATPUR Cross Objection. The grounds raised by the Revenue in its appeal and the grounds raise by the assessee in the Cross Objection are as under:- ITA No. 421/JP/2022 - Revenue ... account of alleged unexplained stock of garments. 2.1 For the sake of convenience and brevity of the appeal of the revenue and cross objection of the assessee, following grounds of the revenue as well as grounds of the C.O. of the assessee are adjudicated upon together through a consolidated order

DCIT Central Circle - 13, New Delhi vs. Anand Kumar Minda, Assam

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

ITA 687/DEL/2021[2013-14]Status: HeardITAT Delhi27 Mar 2023AY 2013-14

Bench: Shri Shamim Yahya & Ms. Astha Chandra

For Appellant: Shri Shailesh Gupta, AdvFor Respondent: Shri P. Praveen Sidharth, CIT DR

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

DCIT Central Circle - 13, New Delhi vs. Anand Kumar Minda, Assam

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

ITA 686/DEL/2021[2012-13]Status: HeardITAT Delhi27 Mar 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandra

For Appellant: Shri Shailesh Gupta, AdvFor Respondent: Shri P. Praveen Sidharth, CIT DR

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 193/RPR/2019[2017-18]Status: DisposedITAT Raipur27 Mar 2023AY 2017-18

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arising out of ITA Nos.188-191/RPR/2019) (ननधाारण वषा / Assessment Year :2012-2013 to 2015-2016) M/s Lord Buddha Educational Vs ACIT, Central ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017-2018, respectively. 2. The assessee has also filed cross objections being CO Nos.05- 08/RPR/2022 arising out of the appeals of revenue in ITA Nos.188- 191/RPR/2019 for the assessment years

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 192/RPR/2019[2016-17]Status: DisposedITAT Raipur27 Mar 2023AY 2016-17

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arising out of ITA Nos.188-191/RPR/2019) (ननधाारण वषा / Assessment Year :2012-2013 to 2015-2016) M/s Lord Buddha Educational Vs ACIT, Central ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017-2018, respectively. 2. The assessee has also filed cross objections being CO Nos.05- 08/RPR/2022 arising out of the appeals of revenue in ITA Nos.188- 191/RPR/2019 for the assessment years

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 191/RPR/2019[2015-16]Status: DisposedITAT Raipur27 Mar 2023AY 2015-16

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arising out of ITA Nos.188-191/RPR/2019) (ननधाारण वषा / Assessment Year :2012-2013 to 2015-2016) M/s Lord Buddha Educational Vs ACIT, Central ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017-2018, respectively. 2. The assessee has also filed cross objections being CO Nos.05- 08/RPR/2022 arising out of the appeals of revenue in ITA Nos.188- 191/RPR/2019 for the assessment years

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 190/RPR/2019[2014-15]Status: DisposedITAT Raipur27 Mar 2023AY 2014-15

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arising out of ITA Nos.188-191/RPR/2019) (ननधाारण वषा / Assessment Year :2012-2013 to 2015-2016) M/s Lord Buddha Educational Vs ACIT, Central ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017-2018, respectively. 2. The assessee has also filed cross objections being CO Nos.05- 08/RPR/2022 arising out of the appeals of revenue in ITA Nos.188- 191/RPR/2019 for the assessment years

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 189/RPR/2019[2013-14]Status: DisposedITAT Raipur27 Mar 2023AY 2013-14

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arising out of ITA Nos.188-191/RPR/2019) (ननधाारण वषा / Assessment Year :2012-2013 to 2015-2016) M/s Lord Buddha Educational Vs ACIT, Central ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017-2018, respectively. 2. The assessee has also filed cross objections being CO Nos.05- 08/RPR/2022 arising out of the appeals of revenue in ITA Nos.188- 191/RPR/2019 for the assessment years

Assistant Commissioner of Income Tax, Central Circle -I, Raipur vs. Lord Buddha Educational Society, Raipur

In the result, the appeals of the revenue ITA Nos

ITA 188/RPR/2019[2012-13]Status: DisposedITAT Raipur27 Mar 2023AY 2012-13

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अऩीऱ सं./Ita Nos.188 To 193/Rpr/2019 (ननधाारण वषा / Assessment Year :2012-2013 To 2017-2018) Acit, Central Circle-1, Raipur(Cg) Vs M/S Lord Buddha Educational Society, M/S Raipur Institute Of Medical Sciences (Rims), Gram Godhi, Bhansoj Road, Office Nh-6, Raipur (Cg) Pan No. :Aaaal 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri R.B.Doshi, CAFor Respondent: Shri Debashish Lahiri, CIT-DR
Section 12ASection 143(3)

Institute of Medical Sciences (RIMS), Gram Godhi, Bhansoj Road, Office NH-6, Raipur (CG) PAN No. :AAAAL 3913 E (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. AND Cross Objection Nos.05 to 08/RPR/2022 (Arising out of ITA Nos.188-191/RPR/2019) (ननधाारण वषा / Assessment Year :2012-2013 to 2015-2016) M/s Lord Buddha Educational Vs ACIT, Central ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015-2016, 2016-2017 & 2017-2018, respectively. 2. The assessee has also filed cross objections being CO Nos.05- 08/RPR/2022 arising out of the appeals of revenue in ITA Nos.188- 191/RPR/2019 for the assessment years

Pr, CIT -3, New Delhi vs. Akshay Sekhri, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 1429/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Mar 2023AY 2012-13

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2012-13 Pr.Cit-3, Vs. Shri Akshay Sekhri, F-56A, New Delhi. Rdhey Mohan Drive, Vill- Fatehpur Beri, New Delhi – 110 074 Pan Brpps9888D (Appellant) (Respondent)

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Kanv Bali, Sr. DR

INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL

ITO, Ward- 37(1), New Delhi vs. Aggarwal Trading, New Delhi

In the result, the appeal of the Revenue and Cross Objection of the Assessee are partly allowed for statistical purposes

ITA 5772/DEL/2017[2012-13]Status: DisposedITAT Delhi23 Mar 2023AY 2012-13

Bench: Shri B.R.R. Kumar & Shri Yogesh Kumar Us

For Appellant: Shri Prakash Chand yadav, Adv.; &For Respondent: Shri P. Praveen Sidharth
Section 133ASection 143(3)

Praveen Sidharth, [CIT] - D. R.; Date of Hearing 22.02.2023 Date of Pronouncement .03.2023 ORDER PER YOGESH KUMAR US, JM 1. This appeal and the cross objection are filed by the Revenue and assessee respectively against the order of the ld. Commissioner of Income Tax (Appeals)-13 [hereinafter referred ... consider afresh on all the issues involved in the appeal filed by the assessee. 15. In the result, the appeal of the Revenue and Cross Objection of the Assessee are partly allowed for statistical purposes. Order pronounced in the open court on 23/03/2023. ( B.R.R. KUMAR ) JUDICIAL MEMBER Dated: 23/03/2023 *Mehta

DCIT, New Delhi vs. M/S. Esha Securities Pvt. Ltd., New Delhi

In the result, the appeal under consideration filed by the Revenue Department stands dismissed

ITA 3358/DEL/2013[2005-06]Status: DisposedITAT Delhi23 Mar 2023AY 2005-06

Bench: Shri Anil Chaturvedi & Shri N.K. Choudhryassessment Year: 2005-06 Dcit, Central Circle-13, Versus Esha Securities Pvt. Ltd., New Delhi. 59/17, Bahubali Apartment New Rohtak Road, Karol Bagh, New Delhi Pan: Aaace2862P (Appellant) (Respondent)

For Appellant: Sh. Amit Goel, Ld. CA &For Respondent: Sh. T. Johns Singson, Ld. CIT/DR
Section 250

August 2019, whereby it was clarified that revised monetary limits so mentioned in the circular 17/2019 will also be applicable to all pending SLPs/Appeals / Cross Objections/ References. Hence the instant appeal deserves dismissal being not maintainable. 3. Ld. Sr. DR did not refute the claim of the Assessee and accepted