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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-1(4), Kolkata vs. Murlidhar Ratanlal Exports Limited, Kolkata

In the result, the appeals of the Revenue are dismissed and the COs of the assessee are partly allowed

ITA 2179/KOL/2024[2014-15]Status: DisposedITAT Kolkata28 Oct 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

Rajesh Kumar, AM: These appeals are preferred by the Revenue and the cross objections by the assessee are against the orders of the Commissioner of Income-tax (Appeals) Kolkata-20 (hereinafter referred to as the “Ld. CIT(A)”] vide even dated ... outset, we note that the Cross Objection of assessee in CO No.42 to 45/KOL/2025 are barred by limitation by 167 days for which condonation petitions were filed before the tribunal praying for the condoning the delay. On perusal of the condonation petitions and the reasons stated for delay in filing

DCIT, Central Circle-1(4), Kolkata vs. Murlidhar Ratanlal Exports Ltd., Kolkata

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

ITA 2178/KOL/2024[2013-14]Status: DisposedITAT Kolkata28 Oct 2025AY 2013-14

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm

For Appellant: Shri A.K. Tulsyan &For Respondent: Shri Sallong Yaden, DR
Section 133ASection 139(1)Section 143(2)Section 143(3)Section 147Section 148

Exports Limited; AYs: 2013-14 to 2016-17, 2018-19 ORDER Per Rajesh Kumar, AM: These appeals are preferred by the Revenue and the cross objections by the assessee are against the orders of the Commissioner of Income-tax (Appeals) Kolkata-20 (hereinafter referred ... vide even dated 12.07.2024 for the AYs 2013-14 to 2016-17 & 2018-19. 02. At the outset, we note that the Cross Objection of assessee in CO No.42 to 45/KOL/2025 are barred by limitation by 167 days for which condonation petitions were filed before the tribunal praying

DCIT Circle 2.3.1, Mumbai vs. Prestige Holiday Resorts Private Limited, Mumbai

In the result, ground no. 2 and 3 are

ITA 4162/MUM/2025[2016-17]Status: DisposedITAT Mumbai28 Oct 2025AY 2016-17

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 2(11)Section 2(22)(e)Section 253(3)Section 254(1)

pronouncement 28.10.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. These two appeals by revenue and two cross objections therein by the assessee are directed against the orders of ld. CIT(A) / NFAC, both dated 27.03.2025 for A.Ys ... person who is not an employee of the company? 3. The assessee on service of memorandum of appeal, filed by revenue filed its Cross Objections (C.O.) raising following identical grounds in both years appeal; (1) On the facts and circumstances of the case, the ld AO has erred in filing

DCIT Circle 2.3.1, Mumbai vs. Prestige Holiday Resorts Private Limited, Mumbai

In the result, ground no. 2 and 3 are

ITA 4161/MUM/2025[2015-16]Status: DisposedITAT Mumbai28 Oct 2025AY 2015-16

Bench: Shri Pawan Singh& Shri Arun Khodpia

Section 2(11)Section 2(22)(e)Section 253(3)Section 254(1)

pronouncement 28.10.2025 Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER; 1. These two appeals by revenue and two cross objections therein by the assessee are directed against the orders of ld. CIT(A) / NFAC, both dated 27.03.2025 for A.Ys ... person who is not an employee of the company? 3. The assessee on service of memorandum of appeal, filed by revenue filed its Cross Objections (C.O.) raising following identical grounds in both years appeal; (1) On the facts and circumstances of the case, the ld AO has erred in filing

DCIT, Central Circle-8(1), Mumbai vs. Ei Resorts & Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3926/MUM/2025[2020-21]Status: DisposedITAT Mumbai28 Oct 2025AY 2020-21

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

appeal, the appellant reserves its right to file further submissions in the appeal." C) Assessment Year 2020-2021 Assessee’s CO No 171/Mum/2025 for Cross objections raised by the Asseesee 1) The Commissioner of Income tax (Appeals) – 50, Mumbai (herein referred to as CIT (A)) erred in holding that ... hearing of the appeal. E I Resorts & Clubs Pvt. Ltd. 52. From a careful perusal of the grounds raised by the department and the cross objections filed by the Assessee in the connected assessment years, it emerges that the challenge revolves primarily around two distinct yet interrelated facets, first

DCIT, Central Circle-8(1), Mumbai vs. E I Resorts and Clubs Pvt Ltd, Mumbai

3213/Mum/2025

ITA 3886/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

Section 132Section 132(4)Section 69A

appeal, the appellant reserves its right to file further submissions in the appeal." C) Assessment Year 2020-2021 Assessee’s CO No 171/Mum/2025 for Cross objections raised by the Asseesee 1) The Commissioner of Income tax (Appeals) – 50, Mumbai (herein referred to as CIT (A)) erred in holding that ... hearing of the appeal. E I Resorts & Clubs Pvt. Ltd. 52. From a careful perusal of the grounds raised by the department and the cross objections filed by the Assessee in the connected assessment years, it emerges that the challenge revolves primarily around two distinct yet interrelated facets, first

Ei Resorts and Clubs Pvt Ltd, Mumbai vs. Deputy Commissioner of Income Tax Central Circle -8(1), Mumbai

3213/Mum/2025

ITA 3213/MUM/2025[2012-13]Status: DisposedITAT Mumbai28 Oct 2025AY 2012-13
Section 132Section 132(4)Section 69A

appeal, the appellant reserves its right to file further submissions in the appeal." C) Assessment Year 2020-2021 Assessee's CO No 171/Mum/2025 for Cross objections raised by the Asseesee 1) The Commissioner of Income tax (Appeals) – 50, Mumbai (herein referred to as CIT (A)) erred in holding that ... appeal, before or during the hearing of the appeal. 52. From a careful perusal of the grounds raised by the department and the cross objections filed by the Assessee in the connected assessment years, it emerges that the challenge revolves primarily around two distinct yet interrelated facets, first, the very

Deputy Commissioner of Income Tax, Delhi vs. Kamalkunj Commercial Pvt. Ltd., Kolkata

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

ITA 2363/DEL/2025[2015-16]Status: DisposedITAT Delhi28 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.2361 To 2363/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2015-16 बनाम Dcit, Kamalkunj Commercial P. Ltd. Unit-8E, 8Th Floor, Block-Iii, 4 Room No.363, Ara Centre, E-2, Vs. Jhandewalan Extension, Diamond Chamber-4, New Delhi. Chowringhee Lane, Park Street, Kolkata. Pan No.Aacck7628R अपीलाथ" Appellant ""यथ"/Respondent & Co Nos.90 To 92/Del/2025 (Arising Out Of Ita Nos.2361 To 2363/Del/2025) िनधा"रणवष"/Assessment Years: 2013-14 To 2015-16 बनाम Kamalkunj Commercial P. Dcit, Ltd. Vs. Room No.363, Ara Centre, E-2, Unit-8E, 8Th Floor, Block-Iii, 4 Jhandewalan Extension, Diamond Chamber-4, New Delhi. Chowringhee Lane, Park Street, Kolkata. Pan No.Aacck7628R अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133C(1)Section 153ASection 153C

covered within six assessment years as per section 153C of the Act and the Assessee has filed the Cross Objections. 2. Ld. DR strongly placed reliance on the orders of the Assessing Officer and on the other hand, the Ld. Counsel for Assessee relied on the order ... Counsel for the assessee also submitted that the cross objections filed by the assessee are not pressed. Thus, in view of the submissions of the Ld. Counsel for the assessee the cross objections filed by the assessee for AYs 2013-14 to 2015-16 are dismissed as not pressed

Deputy Commissioner of Income Tax, Delhi vs. Kamalkunj Commercial Pvt. Ltd., Kolkata

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

ITA 2362/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Oct 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.2361 To 2363/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2015-16 बनाम Dcit, Kamalkunj Commercial P. Ltd. Unit-8E, 8Th Floor, Block-Iii, 4 Room No.363, Ara Centre, E-2, Vs. Jhandewalan Extension, Diamond Chamber-4, New Delhi. Chowringhee Lane, Park Street, Kolkata. Pan No.Aacck7628R अपीलाथ" Appellant ""यथ"/Respondent & Co Nos.90 To 92/Del/2025 (Arising Out Of Ita Nos.2361 To 2363/Del/2025) िनधा"रणवष"/Assessment Years: 2013-14 To 2015-16 बनाम Kamalkunj Commercial P. Dcit, Ltd. Vs. Room No.363, Ara Centre, E-2, Unit-8E, 8Th Floor, Block-Iii, 4 Jhandewalan Extension, Diamond Chamber-4, New Delhi. Chowringhee Lane, Park Street, Kolkata. Pan No.Aacck7628R अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133C(1)Section 153ASection 153C

covered within six assessment years as per section 153C of the Act and the Assessee has filed the Cross Objections. 2. Ld. DR strongly placed reliance on the orders of the Assessing Officer and on the other hand, the Ld. Counsel for Assessee relied on the order ... Counsel for the assessee also submitted that the cross objections filed by the assessee are not pressed. Thus, in view of the submissions of the Ld. Counsel for the assessee the cross objections filed by the assessee for AYs 2013-14 to 2015-16 are dismissed as not pressed

Deputy Commissioner of Income Tax, Delhi vs. Kamalkunj Commercial Pvt. Ltd., Kolkata

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

ITA 2361/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Oct 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A Nos.2361 To 2363/Del/2025 िनधा"रणवष"/Assessment Years:2013-14 To 2015-16 बनाम Dcit, Kamalkunj Commercial P. Ltd. Unit-8E, 8Th Floor, Block-Iii, 4 Room No.363, Ara Centre, E-2, Vs. Jhandewalan Extension, Diamond Chamber-4, New Delhi. Chowringhee Lane, Park Street, Kolkata. Pan No.Aacck7628R अपीलाथ" Appellant ""यथ"/Respondent & Co Nos.90 To 92/Del/2025 (Arising Out Of Ita Nos.2361 To 2363/Del/2025) िनधा"रणवष"/Assessment Years: 2013-14 To 2015-16 बनाम Kamalkunj Commercial P. Dcit, Ltd. Vs. Room No.363, Ara Centre, E-2, Unit-8E, 8Th Floor, Block-Iii, 4 Jhandewalan Extension, Diamond Chamber-4, New Delhi. Chowringhee Lane, Park Street, Kolkata. Pan No.Aacck7628R अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133C(1)Section 153ASection 153C

covered within six assessment years as per section 153C of the Act and the Assessee has filed the Cross Objections. 2. Ld. DR strongly placed reliance on the orders of the Assessing Officer and on the other hand, the Ld. Counsel for Assessee relied on the order ... Counsel for the assessee also submitted that the cross objections filed by the assessee are not pressed. Thus, in view of the submissions of the Ld. Counsel for the assessee the cross objections filed by the assessee for AYs 2013-14 to 2015-16 are dismissed as not pressed

Deputy Commissioner of Income Tax, Delhi vs. Richfield Goods Pvt. Ltd., Kolkata

In the result, appeal of the Revenue is dismissed and the cross

ITA 2360/DEL/2025[2014-15]Status: DisposedITAT Delhi28 Oct 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2360/Del/2025 िनधा"रणवष"/Assessment Year:2014-15 बनाम Dcit, Richfield Goods Pvt. Ltd., Unit-8E, 8Th Floor, Room No.363, Ara Centre, E-2, Vs. Jhandewalan Extension, Diamond Chamber-4, New Delhi. Chowringhee Lane, Park Street, Kolkata. Pan No.Aadcr7695E अपीलाथ" Appellant ""यथ"/Respondent & Co No.113/Del/2025 (Arising Out Of Ita No.2360/Del/2025) िनधा"रणवष"/Assessment Year: 2014-15 बनाम Richfield Goods Pvt. Ltd., Dcit, Unit-8E, 8Th Floor, Vs. Room No.363, Ara Centre, E-2, Diamond Chamber-4, Jhandewalan Extension, Chowringhee Lane, Park Street, New Delhi. Kolkata. Pan No.Aadcr7695E अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133C(1)Section 153Section 153ASection 153C

other hand, the Ld. Counsel relied on the order of the Ld. CIT(A). Ld. Counsel for the assessee also submitted that the cross objection filed by the assessee is not pressed. Thus, in view of the submission of the Ld. Counsel for the assessee the cross objection filed ... sustained and the grounds raised by then Revenue are rejected. 5. In the result, appeal of the Revenue is dismissed and the cross objection of the assessee is dismissed as not pressed. Order pronounced in the open court on 28.10.2025 (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated

Deputy Commissioner of Income Tax, Delhi vs. Richfield Goods Private Limited, Kolkata

In the result, appeal of the Revenue is dismissed and the cross

ITA 2359/DEL/2025[2013-14]Status: DisposedITAT Delhi28 Oct 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2359/Del/2025 िनधा"रणवष"/Assessment Year:2013-14 बनाम Dcit, Richfield Goods Pvt. Ltd., Unit-8E, 8Th Floor, Room No.363, Ara Centre, E-2, Vs. Jhandewalan Extension, Diamond Chamber-4, New Delhi. Chowringhee Lane, Park Street, Kolkata. Pan No.Aadcr7695E अपीलाथ" Appellant ""यथ"/Respondent & Co No.112/Del/2025 (Arising Out Of Ita No.2359/Del/2025) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Richfield Goods Pvt. Ltd., Dcit, Unit-8E, 8Th Floor, Vs. Room No.363, Ara Centre, E-2, Diamond Chamber-4, Jhandewalan Extension, Chowringhee Lane, Park Street, New Delhi. Kolkata. Pan No.Aadcr7695E अपीलाथ" Appellant ""यथ"/Respondent

Section 132Section 133C(1)Section 153ASection 153C

other hand, the Ld. Counsel relied on the order of the Ld. CIT(A). Ld. Counsel for the assessee also submitted that the cross objection filed by the assessee is not pressed. Thus, in view of the submission of the Ld. Counsel for the assessee the cross objection filed ... sustained and the grounds raised by then Revenue are rejected. 5. In the result, appeal of the Revenue is dismissed and the cross objection of the assessee is dismissed as not pressed. Order pronounced in the open court on 28.10.2025 (M BALAGANESH) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated

Deputy Commissioner of Income Tax, Jalgaon vs. Taradevi Ratanlal Bafna, Jalgaon

ITA 498/PUN/2025[2014-15]Status: DisposedITAT Pune27 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

appellant craves leave to add, alter, delete, amend any of the ground of appeal, if felt necessary. 12. The assessee has also filed the Cross Objections by raising the following grounds: 1. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred ... requested that assessment order may be quashed. The appellant craves right to add, amend, alter, modify or substitute any or all the grounds of cross objection at the time of hearing. CO Nos.2 to 5/PUN/2025 13. The Ld. DR strongly objected to the order of the Ld. CIT(A) / NFAC

Deputy Commissioner of Income Tax, Jalgaon vs. Taradevi Ratanlal Bafna, Jalgaon

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 497/PUN/2025[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

appellant craves leave to add, alter, delete, amend any of the ground of appeal, if felt necessary. 12. The assessee has also filed the Cross Objections by raising the following grounds: 1. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred ... requested that assessment order may be quashed. The appellant craves right to add, amend, alter, modify or substitute any or all the grounds of cross objection at the time of hearing. 13. The Ld. DR strongly objected to the order of the Ld. CIT(A) / NFAC deleting the addition made

Assistant Commissioner of Income Tax, Jalgaon vs. Sidharth Ratanlal Bafna, Jalgaon

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1565/PUN/2024[2018-19]Status: DisposedITAT Pune27 Oct 2025AY 2018-19

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya andFor Respondent: Shri Amit Bobde, CIT
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

appellant craves leave to add, alter, delete, amend any of the ground of appeal, if felt necessary. 12. The assessee has also filed the Cross Objections by raising the following grounds: 1. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred ... requested that assessment order may be quashed. The appellant craves right to add, amend, alter, modify or substitute any or all the grounds of cross objection at the time of hearing. 13. The Ld. DR strongly objected to the order of the Ld. CIT(A) / NFAC deleting the addition made

Assistant Commissioner of Income Tax, Jalgaon vs. Sidharth Ratanlal Bafna, Jalgaon

ITA 1561/PUN/2024[2015-16]Status: DisposedITAT Pune27 Oct 2025AY 2015-16

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

appellant craves leave to add, alter, delete, amend any of the ground of appeal, if felt necessary. 12. The assessee has also filed the Cross Objections by raising the following grounds: 1. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred ... requested that assessment order may be quashed. The appellant craves right to add, amend, alter, modify or substitute any or all the grounds of cross objection at the time of hearing. CO Nos.2 to 5/PUN/2025 13. The Ld. DR strongly objected to the order of the Ld. CIT(A) / NFAC

Assistant Commissioner of Income Tax, Jalgaon vs. Sidharth Ratanlal Bafna, Jalgaon

ITA 1560/PUN/2024[2014-15]Status: DisposedITAT Pune27 Oct 2025AY 2014-15

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Suchek Anchaliya and Tushar NagoriFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 153A

appellant craves leave to add, alter, delete, amend any of the ground of appeal, if felt necessary. 12. The assessee has also filed the Cross Objections by raising the following grounds: 1. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred ... requested that assessment order may be quashed. The appellant craves right to add, amend, alter, modify or substitute any or all the grounds of cross objection at the time of hearing. CO Nos.2 to 5/PUN/2025 13. The Ld. DR strongly objected to the order of the Ld. CIT(A) / NFAC

Assistant Commissioner of Income Tax, Jalgaon vs. Sidharth Ratanlal Bafna, Jalgaon

In the result, all the above 6 appeals filed by the Revenue are dismissed and

ITA 1555/PUN/2024[2013-14]Status: DisposedITAT Pune27 Oct 2025AY 2013-14

Bench: Shri R. K. Panda & Ms Astha Chandra

For Respondent: S/Shri Suchek Anchaliya and
Section 10(38)Section 132Section 143(3)Section 147Section 148Section 153A

appellant craves leave to add, alter, delete, amend any of the ground of appeal, if felt necessary. 12. The assessee has also filed the Cross Objections by raising the following grounds: 1. On the facts and in the circumstance of case and in law, Ld. CIT(A) has erred ... requested that assessment order may be quashed. The appellant craves right to add, amend, alter, modify or substitute any or all the grounds of cross objection at the time of hearing. 15 ITA Nos.1555/PUN/2024 & Ors CO Nos.2 to 5/PUN/2025 13. The Ld. DR strongly objected to the order

Pramod Lakra, Deputy Commissioner of Income Tax, Circle 11(1), Kolkata vs. M/S. Dalmia Impex Private Limited, Kolkata

In the result the Cross Objection No

ITA 2544/KOL/2024[2014-15]Status: DisposedITAT Kolkata27 Oct 2025AY 2014-15

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)

Section 143(3)Section 148Section 148A

order : 27.10.2025 O R D E R PER SONJOY SARMA, JUDICIAL MEMBER: These two matters—one appeal filed by the Revenue and the corresponding Cross Objection filed by the assessee arise out of the same appellate order passed by the Ld. CIT(A) dated 06.08.2024. Hence, both are heard together ... deleted the additions, granting full relief to the assessee. Aggrieved, the Revenue has preferred the present appeal. The assessee, in turn, filed a Cross Objection challenging the very validity of the reassessment proceedings on legal grounds, contending that the notice issued under section 148 and the subsequent proceedings are barred

Income Tax Officer-41(2)(4), Mumbai, Bkc vs. Rbi Employees Bhagvati Coop Housing Society Ltd, Mulund East, Mumbai

ITA 4073/MUM/2025[2011]Status: DisposedITAT Mumbai27 Oct 2025

Bench: SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Fenil BhattFor Respondent: Shri Annavaran Kosuri
Section 139Section 143(3)Section 147Section 148Section 2(47)(v)Section 271(1)(c)Section 48Section 50CSection 53A

Housing Vs Society Ltd. A/15, RBI Employees Bhagvat CHS Ltd., Hutatama Chaphekar Bandhu Marg, Mulund East S.O. Mumbai – 400081 Maharashtra …………. Respondent [PAN:AAAAR8956] Cross Objection No.243/Mum/2025 (In ITA No.3595/Mum/2025) (Assessment Year:2011-2012) RBI Employees Bhagvati Co-op. Housing Society Ltd. A/15, RBI Employees Bhagvat CHS Ltd., Hutatama Chaphekar Bandhu ... consists of (a) appeal preferred by the Revenue pertaining to Assessment Years 2011-2012 ITA No.3595&4073/Mum/2025 C.O. No.243/Mum/2025 Assessment Year 2011-2012 (b) Cross Objections filed by the Assessee in the aforesaid appeal preferred by the Revenue and (c) appeal preferred by the Revenue against penalty levied under Section