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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

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2681/MUM/2022[2018-19]Status: DisposedITAT Mumbai18 Nov 2025AY 2018-19

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

150/Mum/2022 M/s Skyway Infra Projects Pvt. Ltd. O R D E R Per Bench: These appeals by the revenue and the cross objections by the assessee are against the common order of the Commissioner of Income Tax (Appeals)-53, Mumbai [In short 'CIT(A)'] passed under section ... dated 27.07.2022 for Assessment Years (AY) 2013-14 to 2020-21. The issues contended by the revenue in the appeals and the cross objections of the assessee are common and therefore these appeals & C.O were heard together and disposed of by this common order for brevity. The common issues contended

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2677/MUM/2022[2017-18]Status: DisposedITAT Mumbai18 Nov 2025AY 2017-18

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

150/Mum/2022 M/s Skyway Infra Projects Pvt. Ltd. O R D E R Per Bench: These appeals by the revenue and the cross objections by the assessee are against the common order of the Commissioner of Income Tax (Appeals)-53, Mumbai [In short 'CIT(A)'] passed under section ... dated 27.07.2022 for Assessment Years (AY) 2013-14 to 2020-21. The issues contended by the revenue in the appeals and the cross objections of the assessee are common and therefore these appeals & C.O were heard together and disposed of by this common order for brevity. The common issues contended

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2676/MUM/2022[2015-16]Status: DisposedITAT Mumbai18 Nov 2025AY 2015-16

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

150/Mum/2022 M/s Skyway Infra Projects Pvt. Ltd. O R D E R Per Bench: These appeals by the revenue and the cross objections by the assessee are against the common order of the Commissioner of Income Tax (Appeals)-53, Mumbai [In short 'CIT(A)'] passed under section ... dated 27.07.2022 for Assessment Years (AY) 2013-14 to 2020-21. The issues contended by the revenue in the appeals and the cross objections of the assessee are common and therefore these appeals & C.O were heard together and disposed of by this common order for brevity. The common issues contended

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2671/MUM/2022[2019-20]Status: DisposedITAT Mumbai18 Nov 2025AY 2019-20

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

150/Mum/2022 M/s Skyway Infra Projects Pvt. Ltd. O R D E R Per Bench: These appeals by the revenue and the cross objections by the assessee are against the common order of the Commissioner of Income Tax (Appeals)-53, Mumbai [In short 'CIT(A)'] passed under section ... dated 27.07.2022 for Assessment Years (AY) 2013-14 to 2020-21. The issues contended by the revenue in the appeals and the cross objections of the assessee are common and therefore these appeals & C.O were heard together and disposed of by this common order for brevity. The common issues contended

The Dy. Commissioner of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2670/MUM/2022[2016-2017]Status: DisposedITAT Mumbai18 Nov 2025AY 2016-2017

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

150/Mum/2022 M/s Skyway Infra Projects Pvt. Ltd. O R D E R Per Bench: These appeals by the revenue and the cross objections by the assessee are against the common order of the Commissioner of Income Tax (Appeals)-53, Mumbai [In short 'CIT(A)'] passed under section ... dated 27.07.2022 for Assessment Years (AY) 2013-14 to 2020-21. The issues contended by the revenue in the appeals and the cross objections of the assessee are common and therefore these appeals & C.O were heard together and disposed of by this common order for brevity. The common issues contended

The Dy.Comm. of Income Tax, Central Circle-5(1), Mumbai vs. M/S Skyway Infra Projects Private Limited, Mumbai

Accordingly the grounds of the revenue for AY 2019-20 & 2020-21 in this regard are dismissed

ITA 2669/MUM/2022[2014-2015]Status: DisposedITAT Mumbai18 Nov 2025AY 2014-2015

Bench: Shri Saktijit Dey & Ms Padmavathy S, Am

For Appellant: Shri Jaiprakash Bairagra &For Respondent: Shri Arun Kanti Datta, CIT-DR
Section 132Section 133ASection 153ASection 250Section 68Section 69C

150/Mum/2022 M/s Skyway Infra Projects Pvt. Ltd. O R D E R Per Bench: These appeals by the revenue and the cross objections by the assessee are against the common order of the Commissioner of Income Tax (Appeals)-53, Mumbai [In short 'CIT(A)'] passed under section ... dated 27.07.2022 for Assessment Years (AY) 2013-14 to 2020-21. The issues contended by the revenue in the appeals and the cross objections of the assessee are common and therefore these appeals & C.O were heard together and disposed of by this common order for brevity. The common issues contended

Deputy Commissioner of Income Tax-(1), Raipur vs. Goenka Rockwool India Private Limited, Raipur

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

ITA 453/RPR/2025[2013-14]Status: DisposedITAT Raipur17 Nov 2025AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.453/Rpr/2025 Co No. 18/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 The Deputy Commissioner Of Income Tax-1(1), Raipur (C.G.)

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 143(3)Section 147Section 250

Goenka Rockwool India Pvt. Ltd. CO No.18/RPR/2025 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeal preferred by the Revenue and corresponding cross-objection preferred by the assessee emanates from the common order of the Ld.CIT(Appeals)/NFAC, Delhi dated 29.05.2025 for the assessment year ... No.18/RPR/2025 7. In the result, appeal of the Revenue is allowed for statistical purposes. CO No.18/RPR/2025 A.Y.2013-14 8. That as regards the captioned cross-objection that has been filed by the assessee, the Ld. Counsel for the assessee submitted that they have no grievance so far as the order

Assistant Commissioner of Income Tax, Central Circle-4, Jaipur vs. Pawan Kumar Jhalani, Jaipur

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

ITA 966/JPR/2025[2019-20]Status: DisposedITAT Jaipur17 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Anita Rinesh, JCIT
Section 132(1)Section 153CSection 4

RATHOD KAMLESH JAYANTBHAI, AM 2 ITA Nos. 966/JP/2025 & CO No. 25/JP/2025 ACIT vs. Pawan Kumar Jhalani The present appeal filed by the Revenue and Cross Objection to that appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeal-5), Jaipur[for short ... appellant craves leave to add, amend or withdraw any of the grounds of appeal during the course of appellate proceeding. 2.1 In the connected cross objection no. 25/JP/2025 the assessee has raised the following grounds: - 1. In the facts and circumstances of the case

Geeta Sharma, Sunam vs. ITO, Sunam

In the result, appeal of the assessee is allowed

ITA 491/CHANDI/2025[2015-16]Status: DisposedITAT Chandigarh17 Nov 2025AY 2015-16
For Appellant: Sh. Rajiv Saldi, CAFor Respondent: Sh. Prem Singh, Addl. CIT
Section 142(1)Section 143(2)Section 148Section 149

JUDGE [ LAPITA BANERJI] JUDGE 7. Respectfully following the judgement of the Hon'ble High Court, we allow the ground of appeal of Cross Objection and hold that notice issued under Section 148 of the Income Tax Act in assessment year 2019-20 is bad in the eyes

Vishad Bhardwaj, Himachal Pradesh vs. Income Tax Officer, Shimla

In the result, appeal of the assessee is allowed

ITA 975/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh17 Nov 2025AY 2019-20

Bench: Shri Laliet Kumarआयकर अपील सं./ Ita No. 975/Chd/2024 "नधा"रण वष" / Assessment Year : 2019-20 Vishad Bhardwaj, Ito, बना H. No. 36, Shimla Ward No. 9 Dane Road म Depot Bazar, Vs. Dharmshala 176215 "थायी लेखा सं./Pan No: Bbbpb3246G अपीलाथ"/Appellant ""यथ"/Respondent

For Appellant: Sh Tejinder Joshi, AdvocateFor Respondent: Sh. Vinod Kumar Chaudhary, JCIT, Sr. DR
Section 115BSection 144BSection 148Section 69A

SIBAL] JUDGE [ LAPITA BANERJI] 30.04.2025 JUDGE 7. Respectfully following the judgement of the Hon'ble High Court, we allow the ground of appeal of Cross Objection and hold that notice issued under Section 148 of the Income Tax Act in assessment year 2019-20 is bad in the eyes

Income Tax Officer, Ward-1, Himatnagar vs. N M & Company, Khedbrahma

In the result, the appeal of the Revenue is dismissed

ITA 1582/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad17 Nov 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Shri Siddhartha Nautiyal

For Appellant: Shri B. R. Popat, ARFor Respondent: Shri Sher Singh, CIT-DR
Section 139Section 68

Pronouncement 17.11.2025 O R D E R PER DR. B.R.R. KUMAR, VICE-PRESIDENT:- The captioned appeal has been filed by the Revenue and the Cross Objection has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi vide ... aside and that of the Assessing Officer be restored. 3. The assessee has raised the following grounds of appeal in cross objection: 1. The learned CIT(A) erred in law and on fact in confirming the addition of Rs.5,28,744/- originally made by the AO by disallowing part

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 237/CHNY/2025[2020-21]Status: DisposedITAT Chennai17 Nov 2025AY 2020-21

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

passed u/s.250 of the Income-Tax Act, 1961 (in short “The Act”). The C.O.Nos.59 to 62/Chny/2025 filed by the assessee are cross objections against the same orders of ld.CIT(A)-18, Chennai, in :-2-: ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60,61 & 62/Chny/2025 respect of which ... appeal, therein, which relates to disallowance u/s.40A(3) of the Act, all the other grounds of appeal are common. The assessee has filed cross-objections in respect of all the four appeals filed by the revenue. Therefore, we heard all the appeals and cross-objections together and disposing

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 236/CHNY/2025[2018-19]Status: DisposedITAT Chennai17 Nov 2025AY 2018-19

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

passed u/s.250 of the Income-Tax Act, 1961 (in short “The Act”). The C.O.Nos.59 to 62/Chny/2025 filed by the assessee are cross objections against the same orders of ld.CIT(A)-18, Chennai, in :-2-: ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60,61 & 62/Chny/2025 respect of which ... appeal, therein, which relates to disallowance u/s.40A(3) of the Act, all the other grounds of appeal are common. The assessee has filed cross-objections in respect of all the four appeals filed by the revenue. Therefore, we heard all the appeals and cross-objections together and disposing

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 235/CHNY/2025[2017-18]Status: DisposedITAT Chennai17 Nov 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

passed u/s.250 of the Income-Tax Act, 1961 (in short “The Act”). The C.O.Nos.59 to 62/Chny/2025 filed by the assessee are cross objections against the same orders of ld.CIT(A)-18, Chennai, in :-2-: ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60,61 & 62/Chny/2025 respect of which ... appeal, therein, which relates to disallowance u/s.40A(3) of the Act, all the other grounds of appeal are common. The assessee has filed cross-objections in respect of all the four appeals filed by the revenue. Therefore, we heard all the appeals and cross-objections together and disposing

Deputy Commissioner of Income Tax, Chennai vs. Jaya Educational Trust, Thiruvallur

ITA 234/CHNY/2025[2016-17]Status: DisposedITAT Chennai17 Nov 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./ Ita. Nos.:234, 235, 236 & 237/Chny/2025 & Co Nos.59, 60, 61 & 62/Chny/2025 (In Ita Nos. 234, 235, 236 & 237/Chny/2025) िनधा"रण वष" / Assessment Years: 2016-17, 2017-18, 2018-19 & 2020-21 Deputy Commissioner Of Jaya Educational Trust, Income Tax, Vs. No.8, Krishnapuram, Ii Main Road, Central Circle -1(2), Thiruninravur, Chennai. Thiruvallur – 602 024. [Pan:Aaatj-0369-D] (अपीलाथ#/Appellant) ($%थ#/Respondent) Assessee By : Shri. Y. Sridhar, F.C.A. Department By : Shri. Bipin C.N., C.I.T. सुनवाई की तारीख/Date Of Hearing : 26.08.2025 घोषणा की तारीख/Date Of Pronouncement : 17.11.2025 आदेश /O R D E R Per Bench :

For Appellant: Shri. Y. Sridhar, F.C.AFor Respondent: Shri. Bipin C.N., C.I.T
Section 11Section 13Section 13(1)(c)Section 250Section 40A(3)

passed u/s.250 of the Income-Tax Act, 1961 (in short “The Act”). The C.O.Nos.59 to 62/Chny/2025 filed by the assessee are cross objections against the same orders of ld.CIT(A)-18, Chennai, in :-2-: ITA. Nos.:234, 235, 236 & 237/Chny/2025 & CO Nos.59, 60,61 & 62/Chny/2025 respect of which ... appeal, therein, which relates to disallowance u/s.40A(3) of the Act, all the other grounds of appeal are common. The assessee has filed cross-objections in respect of all the four appeals filed by the revenue. Therefore, we heard all the appeals and cross-objections together and disposing

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4252/DEL/2025[2017-18]Status: DisposedITAT Delhi17 Nov 2025AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

4252/Del/2025 C.O. Nos. 214 to 218/Del/2025 These Revenue’s five appeals ITA Nos.4205, 4206, 4207, 4251 & 4252/Del/2025 along with assessee’s as many cross objections C.O. Nos. 214, 215, 216, 217 & 218/Del/2025 for assessment years 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 arise against the Commissioner ... those seeking to delete the above section 68 additions on merits. The Revenue and the assessee have filed their instant appeals as well as cross objections on merits and legality before the tribunal in this factual backdrop. 7. We next find from a perusal of the case records that

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4251/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

4252/Del/2025 C.O. Nos. 214 to 218/Del/2025 These Revenue’s five appeals ITA Nos.4205, 4206, 4207, 4251 & 4252/Del/2025 along with assessee’s as many cross objections C.O. Nos. 214, 215, 216, 217 & 218/Del/2025 for assessment years 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 arise against the Commissioner ... those seeking to delete the above section 68 additions on merits. The Revenue and the assessee have filed their instant appeals as well as cross objections on merits and legality before the tribunal in this factual backdrop. 7. We next find from a perusal of the case records that

ACIT, New Delhi vs. Gudwala & Sons, Delhi

In the result, the cross objections being CO No

ITA 4247/DEL/2025[2016-17]Status: DisposedITAT Delhi17 Nov 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanacit, Vs. Gudwala & Sons, 1165, 3Rd Floor, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (Pan : Aaifg7585N) Co No.166/Del/2025 (In Ita No.4247/Del/2025) (Assessment Year: 2016-17) Gudwala & Sons, Vs. Acit, 1165, 3Rd Floor, Kucha Mahajani, New Delhi. Chandni Chowk, Delhi – 110 006. (Pan : Ackpn0439N) (Appellant) (Respondent) Assessee By : Shri Sandeep Goel, Advocate Revenue By : Shri Jitender Singh, Cit Dr Date Of Hearing : 17.11.2025 Date Of Order : 17.11.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Delhi – 23 [“Ld. Cit(A)”, For Short] Dated 20.03.2025 For The Assessment Year 2016-17. The Assessee

For Appellant: Shri Sandeep Goel, AdvocateFor Respondent: Shri Jitender Singh, CIT DR
Section 153CSection 153DSection 250Section 292CSection 65B(4)

Appeals), Delhi – 23 [“Ld. CIT(A)”, for short] dated 20.03.2025 for the Assessment Year 2016-17. The assessee 2 CO No.166/Del/2025 has also filed cross objections in the impugned order dated 20.03.2025 for the AY 2016-17. 2. First we take up assessee’s cross objections wherein the assessee ... 285/2024 (Del), dated 15.05.2024 and submitted that by following the ratio of the aforesaid case laws, the legal issue involved in the instant cross objections may be allowed. 5 CO No.166/Del/2025 5. Per contra, ld. DR of the Revenue relied upon the orders of the authorities below and objected

Income Tax Officer Ward 1(1), Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4207/DEL/2025[2015-16]Status: DisposedITAT Delhi17 Nov 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

4252/Del/2025 C.O. Nos. 214 to 218/Del/2025 These Revenue’s five appeals ITA Nos.4205, 4206, 4207, 4251 & 4252/Del/2025 along with assessee’s as many cross objections C.O. Nos. 214, 215, 216, 217 & 218/Del/2025 for assessment years 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 arise against the Commissioner ... those seeking to delete the above section 68 additions on merits. The Revenue and the assessee have filed their instant appeals as well as cross objections on merits and legality before the tribunal in this factual backdrop. 7. We next find from a perusal of the case records that

Income Tax Officer, Faridabad vs. Bhikshu Portfolio Private Limited, Faridabad

ITA 4206/DEL/2025[2014-15]Status: DisposedITAT Delhi17 Nov 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahman

Section 132Section 132(4)Section 147

4252/Del/2025 C.O. Nos. 214 to 218/Del/2025 These Revenue’s five appeals ITA Nos.4205, 4206, 4207, 4251 & 4252/Del/2025 along with assessee’s as many cross objections C.O. Nos. 214, 215, 216, 217 & 218/Del/2025 for assessment years 2013-14, 2014-15, 2015-16, 2016-17 and 2017-18 arise against the Commissioner ... those seeking to delete the above section 68 additions on merits. The Revenue and the assessee have filed their instant appeals as well as cross objections on merits and legality before the tribunal in this factual backdrop. 7. We next find from a perusal of the case records that