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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

M/S Subhash Stone Product Private Limited, Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 108/ALLD/2019[2010-11]Status: DisposedITAT Allahabad31 Oct 2025AY 2010-11

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

orders. The Department has also come in appeals in two cases (in the matter of Vijay Stone Products) against which the assessee has filed cross objections. In the case of Sh. Ramji Vaish, the following grounds of appeal in ITA Nos. 36, 37 & 38/ALLD/2023 were filed ... without prejudice to each other.” In the case of M/s Vijay Stone Products, the assessee filed the following grounds of appeal in the Cross Objection No. 05/ALLD/2019 arising out of ITA No. 64/ALLD/2019, as under:- “1. That in any view of the matter the learned Commissioner of Income Tax (Appeal

Subhash Stone Product (P) Ltd., Sonebhadra vs. Asstt. Commissioner of Income Tax Central Circle, Allahabad

In the result, all the appeals filed by the assessees are held to be partly allowed as above, while the Departmental appeals in the matter of Vijay Stone

ITA 107/ALLD/2019[2008-09]Status: DisposedITAT Allahabad31 Oct 2025AY 2008-09

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

For Appellant: Sh. Praveen Godbole, C.A. & Sh. SuyashFor Respondent: Sh. Amalendu Nath Mishra, CIT DR & Sh
Section 132(1)Section 153Section 153ASection 153DSection 250

orders. The Department has also come in appeals in two cases (in the matter of Vijay Stone Products) against which the assessee has filed cross objections. In the case of Sh. Ramji Vaish, the following grounds of appeal in ITA Nos. 36, 37 & 38/ALLD/2023 were filed ... without prejudice to each other.” In the case of M/s Vijay Stone Products, the assessee filed the following grounds of appeal in the Cross Objection No. 05/ALLD/2019 arising out of ITA No. 64/ALLD/2019, as under:- “1. That in any view of the matter the learned Commissioner of Income Tax (Appeal

Deputy Commissioner of Income-Tax, Central Circle-4, Surat vs. Vikas Nangalia, Surat

In the result, appeal of revenue and CO of assessee are dismissed

ITA 972/SRT/2024[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.972/Srt/2024& Assessment Year: 2020-21 (Physical Court Hearing) Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /Co No.26/Srt/2024 (A/O Ita No.972/Srt/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner Of बनाम/ D-1112, Canal Road, Surya Green Income-Tax, Central Circle-4, Vs. View, Vesu, Surat-395 007 Surat Room No.508, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (Co-Objector) (""थ" /Respondent) आयकर अपील सं./Ita No.848/Srt/2024& Assessment Year: 2021-22 Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Ramesh Malpani, Ca राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr सुनवाई की तारीख/Date Of Hearing 08/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 31/10/2025

Section 143(3)Section 250Section 69ASection 69C

BIJAYANANDA PRUSETH, AM: These two appeals by the revenue for assessment years (AY) 2020-21 and 2021-22 and Cross Objection (CO) by assessee for AY 2020-21 emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated

Deputy Commissioner of Income Tax, Central Circle-4, Surat, Aaykar Bhawan, Majura Gate vs. Vikas Nangalia, Vesu Surat, Gujarat

In the result, appeal of revenue and CO of assessee are dismissed

ITA 848/SRT/2024[2021-22]Status: DisposedITAT Surat31 Oct 2025AY 2021-22

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.972/Srt/2024& Assessment Year: 2020-21 (Physical Court Hearing) Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) ""ा"ेप सं /Co No.26/Srt/2024 (A/O Ita No.972/Srt/2024) Assessment Year: 2020-21 Vikas Nangalia Deputy Commissioner Of बनाम/ D-1112, Canal Road, Surya Green Income-Tax, Central Circle-4, Vs. View, Vesu, Surat-395 007 Surat Room No.508, Majura Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (Co-Objector) (""थ" /Respondent) आयकर अपील सं./Ita No.848/Srt/2024& Assessment Year: 2021-22 Deputy Commissioner Of Vikas Nangalia बनाम/ Income-Tax, Central Circle-4, D-1112, Canal Road, Surya Green Vs. Surat Room No.508, Majura View, Vesu, Surat-395 007 Gate, Surat-395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acxpn 1361 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Ramesh Malpani, Ca राज" की ओर से /Revenue By Shri Mukesh Jain, Cit-Dr सुनवाई की तारीख/Date Of Hearing 08/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 31/10/2025

Section 143(3)Section 250Section 69ASection 69C

BIJAYANANDA PRUSETH, AM: These two appeals by the revenue for assessment years (AY) 2020-21 and 2021-22 and Cross Objection (CO) by assessee for AY 2020-21 emanate from the separate orders passed under section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated

Assistant Commissioner of Income Tax, Central Circle-3, Sura, Surat vs. Pipodra Textile Park LLP, Surat

ITA 795/SRT/2024[2018-19]Status: DisposedITAT Surat31 Oct 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.795/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Acit, Vs. Pipodra Textile Park Llp, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat - 395002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp8206B (Appellant) (Respondent) ""या"ेप सं /Co No.27/Srt/2024 (Ay 2018-19) (A/O Ita No.795/Srt/2024 Pipodra Textile Park Llp Vs. Acit, S No.85, Vilol. Lindiad, Tal: Central Circle-3, Mangrol, Surat– 395 002 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aasfp 8206 B (Co-Objector) (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By Shri Ramesh Malpani, Ca राज"वक" ओर से /Respondent By Shri Mukesh Jain, Cit-Dr & Shri Kevin Langaliya, Ca सुनवाई क" तार"ख/Date Of Hearing 03/09/2025 उ"घोषणा क" तार"ख/Date Of Pronouncement 31/10/2025

Section 153CSection 250

घोषणा क" तार"ख/Date of Pronouncement 31/10/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the revenue and Cross Objection (CO) by the assessee emanate from the order passed under section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated ... these circumstances, we do not find any reason to interfere with order of CIT(A) on this issue, which is hereby upheld. Consequently, the cross objection of the assessee is dismissed. 19. In the combined result, the appeal of revenue as well as cross objection of the assessee are dismissed

Dy. Commissioner of Income Tax, Central Cir - 4, Surat vs. Nareshkumar B. Agarwal, Surat

ITA 164/SRT/2023[2020-21]Status: DisposedITAT Surat31 Oct 2025AY 2020-21

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.No.136 & 163/Srt/2023

Section 147Section 250

PRUSETH, AM: These are eight cross-appeals by the assessee and revenue. There is another appeal by revenue in IT(SS)A No.42/SRT/2023 and Cross Objection (CO) thereto by the assessee. These cross-appeals and CO emanate from the separate orders passed under section 250 of the Income ... /Srt/2023 AY 13-14, 17-18 to 20-21 Sh. Nareshkumar B. Agarwal 2) The appellant reserves to right add, alter and withdraw any cross objection.” 8. Grounds of appeal raised by the assessee in IT(SS)A No.26/Srt/2023 for AY 2019-20 are as under: “1) The learned

Dy. Commissioner of Income Tax, Central Cir - 4, Surat vs. Nareshkumar B. Agarwal, Surat

ITA 163/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.No.136 & 163/Srt/2023

Section 147Section 250

PRUSETH, AM: These are eight cross-appeals by the assessee and revenue. There is another appeal by revenue in IT(SS)A No.42/SRT/2023 and Cross Objection (CO) thereto by the assessee. These cross-appeals and CO emanate from the separate orders passed under section 250 of the Income

Nareshkumar B. Agarwal, Surat vs. Assistant Commissioner of Income Tax, Central Cir - 4, Surat

ITA 136/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2025AY 2013-14

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.No.136 & 163/Srt/2023

Section 147Section 250

PRUSETH, AM: These are eight cross-appeals by the assessee and revenue. There is another appeal by revenue in IT(SS)A No.42/SRT/2023 and Cross Objection (CO) thereto by the assessee. These cross-appeals and CO emanate from the separate orders passed under section 250 of the Income

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 472/JPR/2025[2017-18]Status: DisposedITAT Jaipur31 Oct 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 153A

31/10/2025 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM The present bunch of two appeals were filed by the revenue and there upon two cross objections to those appeals were preferred by the assessee. Since the issue raised by the revenue and that of the assessee DCIT vs. Motion Education ... common order. 2. First we take up the appeal of the revenue in ITA no. 472/JP/2025 for Assessment Year 2017-18 and the connected cross objection of assessee on numbered as CO no. 21/JP/2025. 3. The appeal in ITA no. 472/JP/2025 was filed by the Revenue feeling dissatisfied with

Dy. Commissioner of Income Tax, Kota vs. Motion Education Pvt. Ltd., Kota

In the result, the appeals of the revenue stands dismissed, and the

ITA 455/JPR/2025[2018-19]Status: DisposedITAT Jaipur31 Oct 2025AY 2018-19
For Appellant: Mrs. Raksha Birla CA (V.C)For Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 153A

Pronouncement: 31/10/2025 आदेश/ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM The present bunch of two appeals were filed by the revenue and there upon two cross objections to those appeals were preferred by the assessee. Since the issue raised by the revenue and that of the assessee 2 ITA Nos.472 & 455/JP/2025 ... common order. 2. First we take up the appeal of the revenue in ITA no. 472/JP/2025 for Assessment Year 2017-18 and the connected cross objection of assessee on numbered as CO no. 21/JP/2025. 3. The appeal in ITA no. 472/JP/2025 was filed by the Revenue feeling dissatisfied with

ACIT, Central Circle-2(2), Hyderabad vs. Rithwik Projects Private Limited, Hyderabad

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

ITA 518/HYD/2022[2019-20]Status: DisposedITAT Hyderabad31 Oct 2025AY 2019-20

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P Murali Mohan RaoFor Respondent: Shri Madan Mohan Meena (in
Section 132Section 142(1)Section 143(2)Section 35DSection 37(1)

Rithwik Projects Private The ACIT, Limited, Central Circle-2(2), Hyderabad — 500 034 HYDERABD. vs. | PAN AABCRS748L (Appellant) (Respondent) Cross Objection Nos.19, 20 & 21/Hyd/2025 Arising out of ITA.Nos.516, 517 & 518/Hyd/2022 Assessment Years 2016-2017, 2017-2018 & 2019-2020 M/s. Rithwik Projects The ACIT, Private Limited, Central Circle ... learned CIT(A)-12, Hyderabad, relating to the assessment years 2016- 2017, 2017-2018 and 2019-2020, respectively. The assessee has also filed Cross Objection Nos.19, 20 & 21/Hyd/2025 in Revenue’s appeals ITA.Nos.516, 517 & 518/Hyd/2022, for the assessment years 2016-2017, 2017-2018 and 2019-2020, respectively. Since common

ACIT, Central Circle-2(2), Hyderabad vs. Rithwik Projects Private Limited, Hyderabad

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

ITA 517/HYD/2022[2017-18]Status: DisposedITAT Hyderabad31 Oct 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P Murali Mohan RaoFor Respondent: Shri Madan Mohan Meena (in
Section 132Section 142(1)Section 143(2)Section 35DSection 37(1)

Rithwik Projects Private The ACIT, Limited, Central Circle-2(2), Hyderabad — 500 034 HYDERABD. vs. | PAN AABCRS748L (Appellant) (Respondent) Cross Objection Nos.19, 20 & 21/Hyd/2025 Arising out of ITA.Nos.516, 517 & 518/Hyd/2022 Assessment Years 2016-2017, 2017-2018 & 2019-2020 M/s. Rithwik Projects The ACIT, Private Limited, Central Circle ... learned CIT(A)-12, Hyderabad, relating to the assessment years 2016- 2017, 2017-2018 and 2019-2020, respectively. The assessee has also filed Cross Objection Nos.19, 20 & 21/Hyd/2025 in Revenue’s appeals ITA.Nos.516, 517 & 518/Hyd/2022, for the assessment years 2016-2017, 2017-2018 and 2019-2020, respectively. Since common

ACIT, Central Circle-2(2), Hyderabad vs. Rithwik Projects Private Limited, Hyderabad

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

ITA 516/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2025AY 2016-17

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P Murali Mohan RaoFor Respondent: Shri Madan Mohan Meena (in
Section 132Section 142(1)Section 143(2)Section 35DSection 37(1)

Rithwik Projects Private The ACIT, Limited, Central Circle-2(2), Hyderabad — 500 034 HYDERABD. vs. | PAN AABCRS748L (Appellant) (Respondent) Cross Objection Nos.19, 20 & 21/Hyd/2025 Arising out of ITA.Nos.516, 517 & 518/Hyd/2022 Assessment Years 2016-2017, 2017-2018 & 2019-2020 M/s. Rithwik Projects The ACIT, Private Limited, Central Circle ... learned CIT(A)-12, Hyderabad, relating to the assessment years 2016- 2017, 2017-2018 and 2019-2020, respectively. The assessee has also filed Cross Objection Nos.19, 20 & 21/Hyd/2025 in Revenue’s appeals ITA.Nos.516, 517 & 518/Hyd/2022, for the assessment years 2016-2017, 2017-2018 and 2019-2020, respectively. Since common

Rithwik Projects Private Limited, Hyderabad vs. DCIT Circle -2(2), Hyderabad

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

ITA 443/HYD/2022[2020-21]Status: DisposedITAT Hyderabad31 Oct 2025AY 2020-21

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P Murali Mohan RaoFor Respondent: Shri Madan Mohan Meena (in
Section 132Section 142(1)Section 143(2)Section 35DSection 37(1)

Rithwik Projects Private The ACIT, Limited, Central Circle-2(2), Hyderabad — 500 034 HYDERABD. vs. | PAN AABCRS748L (Appellant) (Respondent) Cross Objection Nos.19, 20 & 21/Hyd/2025 Arising out of ITA.Nos.516, 517 & 518/Hyd/2022 Assessment Years 2016-2017, 2017-2018 & 2019-2020 M/s. Rithwik Projects The ACIT, Private Limited, Central Circle ... learned CIT(A)-12, Hyderabad, relating to the assessment years 2016- 2017, 2017-2018 and 2019-2020, respectively. The assessee has also filed Cross Objection Nos.19, 20 & 21/Hyd/2025 in Revenue’s appeals ITA.Nos.516, 517 & 518/Hyd/2022, for the assessment years 2016-2017, 2017-2018 and 2019-2020, respectively. Since common

Asst. Commissioner of Income Tax, Central Circle 3(1)(I/C), Chennai vs. Paul Dhinakaran, Chennai

In the result, all the four appeals filed by the Revenue and the

ITA 1592/CHNY/2025[2018-19]Status: DisposedITAT Chennai31 Oct 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1562, 1563, 1591 & 1592/Chny/2025 िनधा=रण वष= /Assessment Years: 2015-16, 2016-17, 2017-18 & 2018-19 & C.O Nos.52, 53, 54 & 55/Chny/2025 (Arises In Ita Nos.1562, 1563, 1591 & 1592/Chny/2025) The Asst. Commissioner Of Income Paul Dhinakaran, Tax, Vs. No.7, Jeevarathinam Nagar, Central Circle-3(1)(I/C), Adyar, Chennai – 600 020. Chennai. Pan: Aabpd 8489M

For Appellant: Shri Nathala Ravi Babu, CIT
Section 132Section 153ASection 6Section 6(1)(c)

की तारीख /Date of Pronouncement : 31.10.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid four appeals filed by the Revenue and four Cross Objections (C.Os) filed by the assessee for Assessment Year (AYs) 2015-16 to 2018-19 arises out of the orders of Learned Commissioner of Income ... well. Accordingly, these appeals are also dismissed. C.O Nos.52 to 55/Chny/2025 for A.Y 2015-16 to 2018-19: 10. The assessee has filed cross objections where he has challenged the addition upheld by the Ld. CIT(A) being personal gift stated to have been received by the assessee offered over

Asst. Commissioner of Income Tax, Central Circle 3(1)(I/C), Chennai vs. Paul Dhinakaran, Chennai

In the result, all the four appeals filed by the Revenue and the

ITA 1591/CHNY/2025[2017-18]Status: DisposedITAT Chennai31 Oct 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1562, 1563, 1591 & 1592/Chny/2025 िनधा=रण वष= /Assessment Years: 2015-16, 2016-17, 2017-18 & 2018-19 & C.O Nos.52, 53, 54 & 55/Chny/2025 (Arises In Ita Nos.1562, 1563, 1591 & 1592/Chny/2025) The Asst. Commissioner Of Income Paul Dhinakaran, Tax, Vs. No.7, Jeevarathinam Nagar, Central Circle-3(1)(I/C), Adyar, Chennai – 600 020. Chennai. Pan: Aabpd 8489M

For Appellant: Shri Nathala Ravi Babu, CIT
Section 132Section 153ASection 6Section 6(1)(c)

की तारीख /Date of Pronouncement : 31.10.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid four appeals filed by the Revenue and four Cross Objections (C.Os) filed by the assessee for Assessment Year (AYs) 2015-16 to 2018-19 arises out of the orders of Learned Commissioner of Income ... well. Accordingly, these appeals are also dismissed. C.O Nos.52 to 55/Chny/2025 for A.Y 2015-16 to 2018-19: 10. The assessee has filed cross objections where he has challenged the addition upheld by the Ld. CIT(A) being personal gift stated to have been received by the assessee offered over

Asst. Commissioner of Income Tax, Central Circle 3(1)(I/C), Chennai vs. Paul Dhinakaran, Chennai

In the result, all the four appeals filed by the Revenue and the

ITA 1563/CHNY/2025[2016-17]Status: DisposedITAT Chennai31 Oct 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1562, 1563, 1591 & 1592/Chny/2025 िनधा=रण वष= /Assessment Years: 2015-16, 2016-17, 2017-18 & 2018-19 & C.O Nos.52, 53, 54 & 55/Chny/2025 (Arises In Ita Nos.1562, 1563, 1591 & 1592/Chny/2025) The Asst. Commissioner Of Income Paul Dhinakaran, Tax, Vs. No.7, Jeevarathinam Nagar, Central Circle-3(1)(I/C), Adyar, Chennai – 600 020. Chennai. Pan: Aabpd 8489M

For Appellant: Shri Nathala Ravi Babu, CIT
Section 132Section 153ASection 6Section 6(1)(c)

की तारीख /Date of Pronouncement : 31.10.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid four appeals filed by the Revenue and four Cross Objections (C.Os) filed by the assessee for Assessment Year (AYs) 2015-16 to 2018-19 arises out of the orders of Learned Commissioner of Income ... well. Accordingly, these appeals are also dismissed. C.O Nos.52 to 55/Chny/2025 for A.Y 2015-16 to 2018-19: 10. The assessee has filed cross objections where he has challenged the addition upheld by the Ld. CIT(A) being personal gift stated to have been received by the assessee offered over

Asst. Commissioner of Income Tax, Central Circle 3(1)(I/C), Chennai vs. Paul Dhinakaran, Chennai

In the result, all the four appeals filed by the Revenue and the

ITA 1562/CHNY/2025[2015-16]Status: DisposedITAT Chennai31 Oct 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1562, 1563, 1591 & 1592/Chny/2025 िनधा=रण वष= /Assessment Years: 2015-16, 2016-17, 2017-18 & 2018-19 & C.O Nos.52, 53, 54 & 55/Chny/2025 (Arises In Ita Nos.1562, 1563, 1591 & 1592/Chny/2025) The Asst. Commissioner Of Income Paul Dhinakaran, Tax, Vs. No.7, Jeevarathinam Nagar, Central Circle-3(1)(I/C), Adyar, Chennai – 600 020. Chennai. Pan: Aabpd 8489M

For Appellant: Shri Nathala Ravi Babu, CIT
Section 132Section 153ASection 6Section 6(1)(c)

की तारीख /Date of Pronouncement : 31.10.2025 आदेश / O R D E R PER JAGADISH, A.M : Aforesaid four appeals filed by the Revenue and four Cross Objections (C.Os) filed by the assessee for Assessment Year (AYs) 2015-16 to 2018-19 arises out of the orders of Learned Commissioner of Income ... well. Accordingly, these appeals are also dismissed. C.O Nos.52 to 55/Chny/2025 for A.Y 2015-16 to 2018-19: 10. The assessee has filed cross objections where he has challenged the addition upheld by the Ld. CIT(A) being personal gift stated to have been received by the assessee offered over

ACIT, Circle -5(2)(1), Mumbai vs. Nasher Miles Private Limited, Mumbai

In the result, both the appeal filed by the revenue department stands dismissed, whereas the Cos

ITA 5078/MUM/2025[2017-18]Status: DisposedITAT Mumbai31 Oct 2025AY 2017-18

Bench: Shri Narender Kumar Choudhryshri Prabhash Shankarassessment Year: 2016-17 & Assessment Year: 2017-18 Acit, Circle-5(2)(1) Nasher Miles Private Room No. 571, Aaykar Bhavan, Limited Mk Road, Mumbai- 400020, Vs. 1601, Panchratna Building, Mumbai Opera House, Girgaon, Mumbai- 400004 Pan: Aabcs1385E (Appellant) (Respondent)

For Appellant: Ms. Sheetal JainFor Respondent: Shri Layaqat Ali Aafaqui, Ld. Sr. A.R
Section 147Section 148Section 151Section 250

Hearing : 15.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Bench: Co No. 254 & 255/M/2025 Nasher Mills Private Limited These appeal and Cross Objections have been preferred respectively by the Revenue and Assessee, against the orders even dated 13.03.2025, impugned herein, passed by the National Faceless Appeal Center ... Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2016-17 and 2017-18. 2. The instant Appeals and Cross Objections respectively preferred by the filed by the Revenue Department and the Assessee, are having involved identical issue based on the similar facts and therefore for the sake

ACIT-5(2)(1), Mumbai vs. Nasher Miles Private Limited, Mumbai

In the result, both the appeal filed by the revenue department stands dismissed, whereas the Cos

ITA 5077/MUM/2025[2016-17]Status: DisposedITAT Mumbai31 Oct 2025AY 2016-17

Bench: Shri Narender Kumar Choudhryshri Prabhash Shankarassessment Year: 2016-17 & Assessment Year: 2017-18 Acit, Circle-5(2)(1) Nasher Miles Private Room No. 571, Aaykar Bhavan, Limited Mk Road, Mumbai- 400020, Vs. 1601, Panchratna Building, Mumbai Opera House, Girgaon, Mumbai- 400004 Pan: Aabcs1385E (Appellant) (Respondent)

For Appellant: Ms. Sheetal JainFor Respondent: Shri Layaqat Ali Aafaqui, Ld. Sr. A.R
Section 147Section 148Section 151Section 250

Hearing : 15.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Bench: Co No. 254 & 255/M/2025 Nasher Mills Private Limited These appeal and Cross Objections have been preferred respectively by the Revenue and Assessee, against the orders even dated 13.03.2025, impugned herein, passed by the National Faceless Appeal Center ... Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2016-17 and 2017-18. 2. The instant Appeals and Cross Objections respectively preferred by the filed by the Revenue Department and the Assessee, are having involved identical issue based on the similar facts and therefore for the sake