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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

Minto Developers Pvt. Ltd., Allahabad vs. Assistant Commissioner of Income Tax, Central Circle, Allahabad

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Singh, Advocate Revenue by Shri Amalendu Nath Mishra, CIT, D.R. O R D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections ... appellate proceedings in the group cases in earlier rounds of appellate orders passed by the learned CIT(A). Further, perusal of grounds of Cross Objections filed by the assessee, show that specific ground has been taken with regard to approval of the JCIT u/s 153D of the Act. Furthermore

ACIT Central Circle 2(3), Ahmedabad vs. Vrajlal Babulal Bambharoliya, Ahmedabad

Appeals of the Revenue are dismissed

ITA 1132/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2018-19
Section 132Section 153CSection 250

APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1130/Ahd/2025 A/w. CROSS OBJECTION No. 62/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) Assistant Commissioner of बनाम/ Ashokkumar Babulal Income Tax Bambharoliya Vs. Central Circle ... Nikol, Ahmedabad, Gujarat - 380049 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACRPP9512D (Appellant / Cross Objector) .. (Respondent) & आयकर अपील सं./I.T.A. No. 1131/Ahd/2025 A/w. CROSS OBJECTION No. 63/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Assistant Commissioner of Arvindkumar Babulal Income Tax Bambharoliya Vs. ITA Nos. 1130 to 1132/Ahd/2025

ACIT Central Circle 2(3) Ahmedabad, Ahmedabad vs. Arvindkumar Babulal Bambharoliya, Ahmedabad

Appeals of the Revenue are dismissed

ITA 1131/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2018-19

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

Section 132Section 153CSection 250

APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1130/Ahd/2025 A/w. CROSS OBJECTION No. 62/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) Assistant Commissioner of बनाम/ Ashokkumar Babulal Income Tax Bambharoliya Vs. Central Circle ... Nikol, Ahmedabad, Gujarat - 380049 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACRPP9512D (Appellant / Cross Objector) .. (Respondent) & आयकर अपील सं./I.T.A. No. 1131/Ahd/2025 A/w. CROSS OBJECTION No. 63/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Assistant Commissioner of Arvindkumar Babulal Income Tax Bambharoliya Vs. ITA Nos. 1130 to 1132/Ahd/2025

ACIT Central Circle 2(3) Ahmedabad, Ahmedabad vs. Ashokkumar Babulal Bambharoliya, Ahmedabad

Appeals of the Revenue are dismissed

ITA 1130/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad30 Sept 2025AY 2018-19

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI SIDDHARTHA NAUTIYAL (Judicial Member)

Section 132Section 153CSection 250

APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 1130/Ahd/2025 A/w. CROSS OBJECTION No. 62/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) Assistant Commissioner of बनाम/ Ashokkumar Babulal Income Tax Bambharoliya Vs. Central Circle ... Nikol, Ahmedabad, Gujarat - 380049 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : ACRPP9512D (Appellant / Cross Objector) .. (Respondent) & आयकर अपील सं./I.T.A. No. 1131/Ahd/2025 A/w. CROSS OBJECTION No. 63/Ahd/2025 (िनधा"रण वष" / Assessment Year : 2018-19) बनाम/ Assistant Commissioner of Arvindkumar Babulal Income Tax Bambharoliya Vs. ITA Nos. 1130 to 1132/Ahd/2025

ACIT., Central Circle-2(2), Hyderabad vs. Varala Janga Reddy, Hyderabad

In the result, appeals filed by the Revenue and Cross Objections filed by

ITA 586/HYD/2024[2019-20]Status: DisposedITAT Hyderabad30 Sept 2025AY 2019-20
Section 132Section 153C

inclined to uphold the findings of the learned CIT (A) and reject the grounds taken by the Revenue as well as the grounds of Cross Objections taken by the assessee. 16. In the result, appeals filed by the Revenue and Cross Objections filed by the assessee for both the Asst

ACIT., Central Circle-2(2), Hyderabad vs. Varala Janga Reddy, Hyderabad

In the result, the appeal of the revenue being devoid and bereft of any substance is dismissed

ITA 585/HYD/2024[2018-19]Status: DisposedITAT Hyderabad30 Sept 2025AY 2018-19

Bench: Us:

Section 132Section 153C

inclined to uphold the findings of the learned CIT (A) and reject the grounds taken by the Revenue as well as the grounds of Cross Objections taken by the assessee. 16. In the result, appeals filed by the Revenue and Cross Objections filed by the assessee for both the Asst

Income Tax Officer Ward-22(1)(1), Mumbai vs. Gopal Ramchand Kanjani, Mumbaifh

ITA 733/MUM/2025[2012]Status: DisposedITAT Mumbai30 Sept 2025

Bench: Justice (Retd.) C V Bhadang & Ms Padmavathy S, Am

For Appellant: Shri M. Subramaniam, AR
Section 143(1)Section 147Section 148Section 250Section 69C

/Mum/2025 Gopal Ramchand Kanjani Per Padmavathy S, AM: This appeal by the revenue and the cross objection of the assessee are against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC), Delhi [In short 'CIT(A)'] passed under section 250 of the Income ... dated 16.12.2024 for Assessment Years (AY) 2012-13. The grounds raised by the revenue and the cross objections of the assessee are as under: “Ground 1. "Whether on the facts and circumstances of the case and in law, the Ld.CIT(A) has erred in restricting the addition to the extent

ITO-27(3)(1), Mumbai vs. Suruchi Purwar, Mumbai

ITA 2451/MUM/2025[2018-19]Status: DisposedITAT Mumbai30 Sept 2025AY 2018-19

Bench: Shri Narender Kumar Choudhry & Shri Omkareshwar Chidaraassessment Year: 2018-19

For Appellant: Shri Ganesh Rajgopalan, Ld. A.R. &For Respondent: Shri Leyaqat Ali Aafaqui, Ld. Sr. A.R
Section 194ASection 250

Suruchi Purwar Per : Narender Kumar Choudhry, Judicial Member: This appeal by the Revenue Department and the Cross objection by the Assessee have been preferred against the order dated 10.02.2025, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under

Assistant Commissioner of Income Tax, Central Circle-19, Delhi, New Delhi vs. M/S Jkm Infra Projects Ltd., Noida, Uttar Pradesh

In the result, the appeal of the revenue is dismissed and Cross

ITA 3031/DEL/2025[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri M. Balaganesh & Shri Sudhir Kumaracit, Vs. M/S. Jkm Infra Projects Ltd, Central Circle-19, Sector-9, Noida Delhi Maharishinagar, Maharishi Nagar, So Gautam Budh Nagar, Up 201304 (Appellant) (Respondent) Pan: Aabcj3577H Co 132/Del/2025 (In Ita No. 3031/Del/2025) (Assessment Year: 2013-14) M/S. Jkm Infra Projects Ltd, Vs. Acit, Sector-9, Noida Central Circle-19, Maharishinagar, Maharishi Delhi Nagar, So Gautam Budh Nagar, Up 201304 (Appellant) (Respondent) Pan: Aabcj3577H

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 143(3)Section 147Section 148Section 149Section 149(1)Section 149(1)(b)

Assessing Officer, ACIT, Circle-19, New Delhi (hereinafter referred to as „ld. AO‟). 2. The Ground No. 11 raised by the assessee in its Cross Objections was stated to be not pressed by the Learned AR at the time of hearing. The same is reckoned as a statement made from ... raised by the assessee is hereby dismissed as not pressed. 3. We find that the assessee vide Ground No. 3 of its Cross Objections had raised a legal ground challenging the validity of assumption of jurisdiction under section 147 of the Act on the ground that Learned

Income Tax Officer, I P Estate vs. Bansal Insulation Products Pvt Ltd., Okhla Delhi

In the result, appeal of the Revenue is partly allowed as

ITA 2892/DEL/2024[2013-14]Status: DisposedITAT Delhi30 Sept 2025AY 2013-14

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2892/Del/2024 िनधा"रणवष"/Assessment Year: 2013-14 Income Tax Officer, Vs. Bansal Insulation Products P. Ltd. C.R. Building, C-54/3, Okhla Industrial Area, I.P. Estate, Delhi. Phase-Ii, Delhi. Pan No.Aaacb5035F अपीलाथ" Appellant ""यथ"/Respondent & Co No.79/Del/2024 (Arising Out Of Ita No.2892/Del/2024) िनधा"रणवष"/Assessment Year: 2013-14 बनाम Bansal Insulation Products P. Ltd. Income Tax Officer, C-54/3, Okhla Industrial Area, Vs. C.R. Building, Phase-Ii, Delhi. I.P. Estate, Delhi. Pan No.Aaacb5035F अपीलाथ" Appellant ""यथ"/Respondent

Section 147Section 148Section 148ASection 68

षणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal is filed by the Revenue and cross objection by the assessee against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 3.4.2024 for the AY 2013-14. In the Revenue’s appeal ... Ground nos. 1 and 2 raised by the Revenue are rejected. 10. Ld. Counsel for the assessee, at the time of hearing submitted the cross objection filed by the assessee is not pressed. In view of the submissions of the Ld. Counsel for the assessee the cross objection filed

Deputy Commissioner of Income Tax, Central Circle-2, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2291/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

respectively, challenging the common order of the Ld. Commissioner of Income Tax [“CIT(A)”, in short] dated 02/06/2023. The Assessee has also preferred Cross Objections in C.O. No. 107/Del/2023 and 108/Del/2023 for Assessment Year 2014-15 & 2015-16 respectively. 2. Since all the above appeals are arising ... Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee has also filed Cross-Objection for AY 2014-15 and AY 2015-16 by raising several grounds on both legal/technicalities as wells as on the merits. 7. Since identical

Deputy Commissioner of Income Tax, Central Circle-2, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

ITA 2290/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

respectively, challenging the common order of the Ld. Commissioner of Income Tax [“CIT(A)”, in short] dated 02/06/2023. The Assessee has also preferred Cross Objections in C.O. No. 107/Del/2023 and 108/Del/2023 for Assessment Year 2014-15 & 2015-16 respectively. 2. Since all the above appeals are arising ... Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee has also filed Cross-Objection for AY 2014-15 and AY 2015-16 by raising several grounds on both legal/technicalities as wells as on the merits. 7. Since identical

Dy. Commissioner of Income Tax, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2289/DEL/2023[2015-16]Status: DisposedITAT Delhi30 Sept 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

respectively, challenging the common order of the Ld. Commissioner of Income Tax [“CIT(A)”, in short] dated 02/06/2023. The Assessee has also preferred Cross Objections in C.O. No. 107/Del/2023 and 108/Del/2023 for Assessment Year 2014-15 & 2015-16 respectively. 2. Since all the above appeals are arising ... Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee has also filed Cross-Objection for AY 2014-15 and AY 2015-16 by raising several grounds on both legal/technicalities as wells as on the merits. 7. Since identical

Dy. Commissioner of Income Tax, Noida vs. Saraswati Ammal Education and Charitable Trust, Chennai

Appeals are dismissed

ITA 2288/DEL/2023[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

respectively, challenging the common order of the Ld. Commissioner of Income Tax [“CIT(A)”, in short] dated 02/06/2023. The Assessee has also preferred Cross Objections in C.O. No. 107/Del/2023 and 108/Del/2023 for Assessment Year 2014-15 & 2015-16 respectively. 2. Since all the above appeals are arising ... Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee has also filed Cross-Objection for AY 2014-15 and AY 2015-16 by raising several grounds on both legal/technicalities as wells as on the merits. 7. Since identical

Saraswathi Ammal Educational and Charitable Trust, Chennai vs. ACIT Centre Circle II, Noida

Appeals are dismissed

ITA 2182/DEL/2023[2017-18]Status: DisposedITAT Delhi30 Sept 2025AY 2017-18

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

respectively, challenging the common order of the Ld. Commissioner of Income Tax [“CIT(A)”, in short] dated 02/06/2023. The Assessee has also preferred Cross Objections in C.O. No. 107/Del/2023 and 108/Del/2023 for Assessment Year 2014-15 & 2015-16 respectively. 2. Since all the above appeals are arising ... Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee has also filed Cross-Objection for AY 2014-15 and AY 2015-16 by raising several grounds on both legal/technicalities as wells as on the merits. 7. Since identical

Saraswathi Ammal Educational and Charitable Trust, Chennai vs. ACIT Centre Circle II, Noida

Appeals are dismissed

ITA 2181/DEL/2023[2016-17]Status: DisposedITAT Delhi30 Sept 2025AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal

Section 132Section 133ASection 142Section 144Section 153Section 153CSection 69ASection 69C

respectively, challenging the common order of the Ld. Commissioner of Income Tax [“CIT(A)”, in short] dated 02/06/2023. The Assessee has also preferred Cross Objections in C.O. No. 107/Del/2023 and 108/Del/2023 for Assessment Year 2014-15 & 2015-16 respectively. 2. Since all the above appeals are arising ... Tribunal. Against the deletion of additions for AY 2014-15 to AY 2017-18, Revenue also preferred the captioned Appeals. Assessee has also filed Cross-Objection for AY 2014-15 and AY 2015-16 by raising several grounds on both legal/technicalities as wells as on the merits. 7. Since identical

DCIT, Circle- 1(2), New Delhi vs. Adventure Resorts and Cruises Pvt. Ltd., New Delhi

In the result, the revenue’s appeal as well Assessee’s cross objection both are dismissed in the aforesaid manner

ITA 5877/DEL/2017[2014-15]Status: DisposedITAT Delhi30 Sept 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Brajesh Kumar Singhdcit, Circle 1(2), Vs.Adventure Resorts Room No. 368, C.R. Building & Cruises Pvt. Ltd. I.P. Estate, New Delhi 611, Surya Kiran Building, Kg Marg, Connaught Place, New Delhi – 110 001 (Pan:Aaacf6111G) (Appellant) (Respondent) C.O. No.198/Del/2022 (Asstt. Year : 2014-15) Adventure Resorts Vs. Dcit, Circle 1(2) & Cruises Pvt. Ltd. New Delhi 611, Surya Kiran Building, Kg Marg, Connaught Place, New Delhi – 110 001 (Pan: Aaacf6111G) (Appellant) (Respondent Appellant By : None Respondent By :Ms. Harpreet Kaur Hansra, Sr. Dr Date Of Hearing 22.09.2025 Date Of Pronouncement 30.09.2025

For Appellant: NoneFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 133(6)Section 139(1)Section 143(2)Section 143(3)

Kaur Hansra, Sr. DR Date of Hearing 22.09.2025 Date of Pronouncement 30.09.2025 ORDER PER MAHAVIR SINGH, VICE PRESIDENT : This appeal by the Revenue and Cross Objection by the Assessee are arising of the order of the Commissioner of Income Tax (Appeals-I), New Delhi in Appeal No. 442/16-17 dated ... confirm the same and decide the issue in dispute against the revenue. Resultantly, the appeal of the Revenue is dismissed. 7. Coming to the Cross Objection of the assessee, it is noted that the Cross Objection is delayed by 256 days, but for this, assessee has filed the reasons

Anjana Construction, Nimbahera vs. Assistant Commissioner of Income-Tax, Central Circle-1, Udaipur

In the result, revenue’s appeal bearing ITA No

ITA 455/JODH/2024[2015-16]Status: DisposedITAT Jodhpur29 Sept 2025AY 2015-16

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

pronouncement : 29/09/2025 O R D E R Per Anikesh Banerjee (JM): This bunch of appeals are filed by the revenue and the assessee and cross objection filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Udaipur-2 [for brevity, ‘Ld.CIT(A)’] passed under section ... condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly

Anjana Construction, Nimbahera vs. Assistant Commissioner of Income-Tax, Central Circle-1, Udaipur

In the result, revenue’s appeal bearing ITA No

ITA 453/JODH/2024[2014-15]Status: DisposedITAT Jodhpur29 Sept 2025AY 2014-15

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

pronouncement : 29/09/2025 O R D E R Per Anikesh Banerjee (JM): This bunch of appeals are filed by the revenue and the assessee and cross objection filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Udaipur-2 [for brevity, ‘Ld.CIT(A)’] passed under section ... condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly

Asstt. Commissioner of Income Tax, Central Circle-1, Udaipur vs. Anjana Construction, Chittorgarh

In the result, revenue’s appeal bearing ITA No

ITA 313/JODH/2024[2017-18]Status: DisposedITAT Jodhpur29 Sept 2025AY 2017-18

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

For Respondent: Shri Sakar Sharma
Section 132Section 143(3)Section 153CSection 250Section 292C

pronouncement : 29/09/2025 O R D E R Per Anikesh Banerjee (JM): This bunch of appeals are filed by the revenue and the assessee and cross objection filed by the assessee against the order of the Learned Commissioner of Income-tax (Appeals), Udaipur-2 [for brevity, ‘Ld.CIT(A)’] passed under section ... condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly