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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

Deputy Commissioiner of Income Tax, Delhi vs. Key Events, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2699/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 143(2)Section 153CSection 250Section 69A

passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the respective assessment orders tabulated as under. Assessee also filed Cross Objections for various assessment years, which are tabulated as under:- ITA Nos.2699/Del/2023 & Others Co No. Sr. ITA Nos. Asstt. Section under Year Nos. which Assessment orders ... time of hearing, it was stated that the issues involved in all the appeals filed by the revenue and cross objections raised by the assessee for captioned assessment years are common, interlinked and arising from the search action on the assessee and other persons. Hence, all these cases have been

Deputy Commissioner of Income Tax Central Circle-16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2597/DEL/2023[2018-19]Status: DisposedITAT Delhi17 Oct 2025AY 2018-19

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

Income Tax Act, 1961 [“the Act”] arising from the respective assessment orders tabulated ITA Nos.2956/Del/2023 & Others as under. Assessee also filed Cross Objections for various assessment years, which are tabulated as under:- ITA Nos. Co No. Sr. Asstt. CIT(A) Section under Nos. Year Order which Assessment dated orders passed ... time of hearing, it was stated that the issues involved in all the appeals filed by the revenue and cross objections raised by the assessee for captioned assessment years are common, interlinked and arising from the search action on the assessee and other persons. Hence, all these cases have been

Deputy Commissioner of Income Tax Central Circle 16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2596/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Oct 2025AY 2016-17

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

Income Tax Act, 1961 [“the Act”] arising from the respective assessment orders tabulated ITA Nos.2956/Del/2023 & Others as under. Assessee also filed Cross Objections for various assessment years, which are tabulated as under:- ITA Nos. Co No. Sr. Asstt. CIT(A) Section under Nos. Year Order which Assessment dated orders passed ... time of hearing, it was stated that the issues involved in all the appeals filed by the revenue and cross objections raised by the assessee for captioned assessment years are common, interlinked and arising from the search action on the assessee and other persons. Hence, all these cases have been

Deputy Commissioner of Income Tax Central Circle 16 Delhi, Delhi vs. Kohli Tents Private Limited, Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2595/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Oct 2025AY 2015-16

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

Income Tax Act, 1961 [“the Act”] arising from the respective assessment orders tabulated ITA Nos.2956/Del/2023 & Others as under. Assessee also filed Cross Objections for various assessment years, which are tabulated as under:- ITA Nos. Co No. Sr. Asstt. CIT(A) Section under Nos. Year Order which Assessment dated orders passed ... time of hearing, it was stated that the issues involved in all the appeals filed by the revenue and cross objections raised by the assessee for captioned assessment years are common, interlinked and arising from the search action on the assessee and other persons. Hence, all these cases have been

Deputy Commissioner of Income Tax Central Circle - 16, Delhi vs. Kohli Tents Private Limited, New Delhi

In the result, the cross objection filed by the assessee is allowed and appeal of the revenue is dismissed

ITA 2594/DEL/2023[2014-15]Status: DisposedITAT Delhi17 Oct 2025AY 2014-15

Bench: Shri Challa Nagendra Prasad & Shri Manish Agarwal

Section 139(1)Section 143(2)Section 153ASection 250

Income Tax Act, 1961 [“the Act”] arising from the respective assessment orders tabulated ITA Nos.2956/Del/2023 & Others as under. Assessee also filed Cross Objections for various assessment years, which are tabulated as under:- ITA Nos. Co No. Sr. Asstt. CIT(A) Section under Nos. Year Order which Assessment dated orders passed ... time of hearing, it was stated that the issues involved in all the appeals filed by the revenue and cross objections raised by the assessee for captioned assessment years are common, interlinked and arising from the search action on the assessee and other persons. Hence, all these cases have been

Income Tax Officer-2(1), Indore, Aayakar Bhawan Indore vs. Gurdeep Singh Chhabra, Indore

ITA 726/IND/2024[2014-15]Status: DisposedITAT Indore16 Oct 2025AY 2014-15

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 147Section 148Section 148A

JOSHI, JUDICIAL MEMBER ITA No. 726/Ind/2024 (AY: 2014-15) ITO-2(1) Indore (Revenue/Appellant) बनाम/ Vs. Gurdeep Singh Chhabra, 10, Adarsh Nagar, Indore (Assessee/Respondent) Cross-Objection No. 14/Ind/2025 (AY: 2014-15) Gurdeep Singh Chhabra, Indore 10, Adarsh Nagar, (Assessee/Cross-Objector) बनाम/ Vs. ITO-2(1) Indore (Revenue/Respondent) Assessee by Revenue ... Income-tax Act, 1961 ["the Act"] for assessment-year ["AY"] 2014-15, the revenue has filed captioned appeal and the assessee has filed captioned cross-objection. Gurdeep Singh Chhabra ITA No.726/Ind/2024 & CO No.14/Ind/2025 - A.Y.2014-15 2. The background facts leading to these matters as culled out from orders of lower-authorities

Deputy Commisioner of Income Tax Circle 3(1)(1) Ahmedabad, Ahmedabad vs. Gujarat Mercantile Co Op Bank Ltd, Ahmedabad

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

ITA 10/AHD/2025[2017-18]Status: DisposedITAT Ahmedabad15 Oct 2025AY 2017-18

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Kamble

For Appellant: Shri Uday Kishanrao Kakne, Sr. DRFor Respondent: Shri Pritesh Shah, AR
Section 143(3)Section 144Section 147Section 250Section 251(1)(a)

Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, vide order dated 24.10.2024 relevant to the Assessment Year 2017-18. The assessee has filed Cross Objection No.71/Ahd/2025 against the Revenue’s appeal. ITA No. 10/Ahd/2025 with C.O No.71/Ahd/2025 Asst. Year : 2017-18 - 2– 2. The Revenue has raised the following grounds ... result, the appeal file by the Revenue is dismissed. C.O No.71/Ahd/2025 (in ITA No.10/Ahd/2025) for AY 2017-18 8. Since the Cross Objection filed by the assessee is merely in support of the order passed by the Ld. CIT(A), no separate adjudication is required. Accordingly, the Cross Objection filed

Income Tax Officer, Ward-2(1), Kolkata vs. Raj Trimurti Infraprojects Private Limited, Kolkata

In the result, the CO of the assessee is allowed and the appeal of

ITA 1747/KOL/2025[2017-18]Status: DisposedITAT Kolkata15 Oct 2025AY 2017-18

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

For Appellant: Shri Sunil Surana, ARFor Respondent: Shri S.B. Chakraborthy, DR
Section 143(2)Section 143(3)

Revenue has challenged the deletion of addition by learned CIT (A) on merits by raising three grounds whereas, the assessee by filing cross objection challenging the validity of the order passed by the learned AO u/s 143(3) of the Act dated 28.12.2019. Since the assessee has raised legal issue ... cross objection, therefore, we are inclined to decide the legal issue raised in the cross objection. 04. The first issue raised by the assessee in the cross objection is against the jurisdiction of the learned AO to pass the order u/s 143(3) of the Act on the ground

Assistant Commissioner of Income Tax-16(1), Mumbai vs. Viacom18 Media Private Limited, Mumbai

In the result, CO filed by the Assessee, is allowed, whereas

ITA 5667/MUM/2024[2014-15]Status: DisposedITAT Mumbai15 Oct 2025AY 2014-15

Bench: Shri Narender Kumar Choudhry & Ms. Padmavathy S

For Appellant: Shri Nimesh Vora, Ld. AdvFor Respondent: Shri Virabhadra Mahajan, Ld.Sr.DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250

Hearing : 18.07.2025 Date of Pronouncement : 15.10.2025 ORDER Per: Bench 2 ITA No.5667/MUM/2024 C.0.No. 07/MUM/2025 (Viacom 18 Media Pvt. Ltd.) The present appeal and Cross Objection have been preferred by the Revenue and the Assessee respectively, against the order dated 27/08/2024 impugned herein, passed by the National Faceless Appeal Centre (NFAC ... assessment order is liable to be declared as valid in the eyes of law as approved by the Ld. Commissioner, by dismissing the cross objection challenging the assessment order by the Assessee. 17. We have heard the parties and perused the material available on record and given thoughtful consideration

Deputy Commissioner of Income Tax, New Delhi vs. Odia Samaj, New Delhi

In the result Cross objections raised by assessee is allowed

ITA 5638/DEL/2024[2020-21]Status: DisposedITAT Delhi15 Oct 2025AY 2020-21

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 12ASection 133(6)Section 143(3)Section 144BSection 194CSection 194JSection 2(15)Section 80G

Date of hearing Date of pronouncement 15.10.2025 O R D E R PER Ms. MADHUMITA ROY, JM: The appeal filed by the Revenue and cross objections by the Assessee are directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi dated 08.10.2024 arising out of the Assessment ... Income Tax Department, for AY – 2020-21. Both the appeals are heard analogously and are being disposed of by this common order. 2 The cross objections filed by assessee is time barred by 27 days. The learned AR during the course of hearing has made request for condonation of delay

Asstt. Commissioner of Income Tax, Central Circle-19, Delhi, New Delhi vs. Deepa Talwar, Delhi

In the result, the cross objections filed by the assessee is partly allowed

ITA 5518/DEL/2024[2014]Status: DisposedITAT Delhi15 Oct 2025

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumaracit, Central Circle 19, Vs. Deepa Talwar, Delhi. 6/14, Shanti Niketan, Delhi – 110 021. (Pan : Aaupt4464F) Co No.62/Del/2025 (In Ita No.5518/Del/2024) (Assessment Year: 2014-15) Deepa Talwar, Vs. Acit, Central Circle 19, 6/14, Shanti Niketan, Delhi. Delhi – 110 021. (Pan : Aaupt4464F) (Appellant) (Respondent) Assessee By : Shri Sanjay Aggarwal, Ca Shri Lakshya Gupta, Ca Shri Smakash Mahajan, Ca Revenue By : Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing : 25.08.2025 Date Of Order : 15.10.2025 O R D E R Per S. Rifaur Rahman: 1. This Appeal Preferred By The Revenue Is Directed Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals)-31, New Delhi [For Short ‘Ld. Cit (A)] Dated 03.09.2024 For Assessment Year 2014-15. The Assessee

For Appellant: Shri Sanjay Aggarwal, CAFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 153ASection 153BSection 153D

Appeals)-31, New Delhi [for short ‘ld. CIT (A)] dated 03.09.2024 for Assessment Year 2014-15. The assessee 2 CO No.62/Del/2025 also filed cross objections against the aforesaid impugned order of ld. CIT (A) dated 03.09.2024. 2. First we take up cross objection filed by the assessee wherein the assessee ... ACIT, ITA No.458/Del/2022 dated 31.5.2024 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. Even on merits, ld. AR submitted that ld. CIT (A) has considered the submission of the assessee

DCIT Central Circle-06, New Delhi vs. Praveen Kumar Jolly, New Delhi

In the result, appeal of the Revenue in No

ITA 1654/DEL/2023[2011-12]Status: DisposedITAT Delhi15 Oct 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal[Assessment Year : 2011-12] Dcit, Vs Praveen Kumar Jolly, Central Circle-06, 39/1, East Patel Nagar, New Delhi New Delhi-110008. Pan-Aagpj0144C Appellant Respondent

Section 139(1)Section 147Section 148Section 250Section 68

Upadhyay, CA Date of Hearing 17.07.2025 Date of Pronouncement 15.10.2025 ORDER PER MANISH AGARWAL, AM : The present appeal is filed by the Revenue and Cross-objection is filed by the assessee against the order dated 31.01.2023 passed by Ld. Commissioner of Income Tax (A)-24, New Delhi ... amend any/all the ground of appeal before or during the course of hearing of the appeal.” 6. The assessee also filed following cross-objections:- 1. “On the facts and circumstances of the case, the order passed by the learned Commissioner of Income Tax (Appeals) [CIT(A)] is bad, both

Lovely Rani Constructions Private Limited, Patna Bihar vs. Assistant Commissioner of Income Tax, Circle 1, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 267/PAT/2024[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constructions Pvt Ltd Vs ACIT, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection arising out of the appeal of the revenue in ITA No.295/PAT/2023 for A.Y.2012-2013. 2. Since the facts and circumstances involved in all the appeals

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

ITA 235/PAT/2024[2013-14]Status: DisposedITAT Patna14 Oct 2025AY 2013-14

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constructions Pvt Ltd Vs ACIT, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection arising out of the appeal of the revenue in ITA No.295/PAT/2023 for A.Y.2012-2013. 2. Since the facts and circumstances involved in all the appeals

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 234/PAT/2024[2015-16]Status: DisposedITAT Patna14 Oct 2025AY 2015-16

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constructions Pvt Ltd Vs ACIT, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection arising out of the appeal of the revenue in ITA No.295/PAT/2023 for A.Y.2012-2013. 2. Since the facts and circumstances involved in all the appeals

Saroj Bala, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 233/PAT/2024[2014-15]Status: DisposedITAT Patna14 Oct 2025AY 2014-15

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

Patna AND आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constructions Pvt Ltd Vs ACIT, Circle-1, Patna 301, Raj Krishna Apartment, East ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection arising out of the appeal of the revenue in ITA No.295/PAT/2023 for A.Y.2012-2013. 2. Since the facts and circumstances involved in all the appeals

Dy Commissioner of Income Tax Central Circle 1 Patna, Patna vs. Lovely Rani Construction Private Ltd, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 295/PAT/2023[2012-13]Status: DisposedITAT Patna14 Oct 2025AY 2012-13

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 &

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (निर्धारण वर्ष / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constructions Pvt Ltd Vs ACIT, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection arising out of the appeal of the revenue in ITA No.295/PAT/2023 for A.Y.2012-2013. 2. Since the facts and circumstances involved in all the appeals

Dy. Commissioner of Income Tax, Central Circle 1, Patna vs. Murlidhar Prasad, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 293/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constructions Pvt Ltd Vs ACIT, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection arising out of the appeal of the revenue in ITA No.295/PAT/2023 for A.Y.2012-2013. 2. Since the facts and circumstances involved in all the appeals

Lovely Rani Constructions Private Limited, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 283/PAT/2023[2018-19]Status: DisposedITAT Patna14 Oct 2025AY 2018-19

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constructions Pvt Ltd Vs ACIT, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection arising out of the appeal of the revenue in ITA No.295/PAT/2023 for A.Y.2012-2013. 2. Since the facts and circumstances involved in all the appeals

Lovely Rani Constructions Private Limited, Patna vs. Assistant Commissioner of Income Tax, Patna

In the result, ITA Nos.233-235/PAT/2024, ITA Nos

ITA 282/PAT/2023[2016-17]Status: DisposedITAT Patna14 Oct 2025AY 2016-17

Bench: Shri Rajesh Kumar & Shri Pradip Kumar Choubeyआयकर अपील सं/Ita Nos.233, 234 & 235/Pat/2024 & Saroj Bala, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aaspb 3828 P & आयकर अपील सं/Ita No.267/Pat/24 & Ita Nos.279, 282 & 283/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) & Cross Objection No.02/Pat/2023 (Arising Out Of Ita No.295/Pat/2023) (Assessment Year : 2012-2013) Lovely Rani Constructions Pvt Ltd Vs Acit, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita No.295/Pat/2023 (नििाारण वर्ा / A.Yrs : 2012-13) Dcit, Central Circle-1, Patna Vs Lovely Rani Constructions Pvt Ltd 301, Raj Krishna Apartment, East Boring Canal Road, Patna-800001 Pan No. :Aabcl 8329 H & आयकर अपील सं/Ita Nos.272, 273, 274, 275, 276 & 278/Pat/2023 (A.Yrs : 2014-15, 2015-16, 2016-17, 2017-18, 2019-20 & 2018-19) Murlidhar Prasad, Vs Acit, Central Circle-1, Patna 101, Ramayan Apartment, New Dakbaglow Road, Gandhi Maidan, Patna-800001 Pan No. :Aekpp 1361 D

For Appellant: Shri Prince Chugh, ARFor Respondent: Shri Rajat Datta, CIT-DR
Section 132(1)Section 139(1)Section 142(1)Section 153ASection 153DSection 69A

आयकर अपील सं/ITA No.267/PAT/24 & ITA Nos.279, 282 & 283/PAT/2023 (नििाारण वर्ा / A.Yrs : 2012-13, 2013-14, 2016-17 & 2018-19) AND Cross Objection No.02/PAT/2023 (Arising out of ITA No.295/PAT/2023) (Assessment Year : 2012-2013) Lovely Rani constructions Pvt Ltd Vs ACIT, Circle-1, Patna 301, Raj Krishna Apartment, East Boring Canal ... assessment years 2012-2013, 2013-2014, 2014-2015, 2015- 2016, 2016-2017, 2017-2018, 2018-2019 & 2019-2020, respectively. The assessee has also filed Cross Objection arising out of the appeal of the revenue in ITA No.295/PAT/2023 for A.Y.2012-2013. 2. Since the facts and circumstances involved in all the appeals