← All Phrases

“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

Mohd. Asfand Akhtar, Kanpur vs. Deputi Commissioner of Income Tax CC-2, Kanpur

In the result, the appeal of Revenue in ITA

ITA 139/LKW/2022[2018-19]Status: DisposedITAT Lucknow26 Sept 2025AY 2018-19

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshraassessment Year: 2018-19 Dcit, Cc-2 V. Shri Mohammad Asfand Laxmi Niwas, 10/503, Akhtar Allenganj, Kanpur-208001. Plot No.02, Block-B, Scheme-39, Ram Rai Ki Sarai, Jajmau, Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Assessment Year: 2018-19 Shri Mohammad Asfand Akhtar V. Dcit, Central Circle-Ii Plot No.02, Block-B, Scheme-39, 10/503, Allenganj, Kanpur- Ram Rai Ki Sarai, Jajmau, 208001. Kanpur Nagar-208010. Tan/Pan: Aempa0823R (Appellant) (Respondent) Appellant By: Shri Ashish Jaiswal, Advocate Respondent By: Shri R. K. Agarwal, Cit(Dr) O R D E R

For Appellant: Shri Ashish Jaiswal, AdvocateFor Respondent: Shri R. K. Agarwal, CIT(DR)
Section 143(3)Section 36(1)(va)Section 37Section 41Section 41(1)Section 68Section 69C

dismissed. Hence appeal in ITA No. 703 is also dismissed. 12. In the result, all the appeals of the revenue are dismissed and the cross objections of the assessee are also dismissed being in-fructuous. ” 6.5 Since in the appellant’s own case in AY 2016-17, Hon’ble ITAT

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 412/BANG/2024[2020-21]Status: DisposedITAT Bangalore26 Sept 2025AY 2020-21

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

Datre of order 26/09/2025 O R D E R Per Prashant Maharishi, Vice President: 1. This is the bunch of three Appeals and one cross Objection filed by the legal representative of late Sri Mahabir Prasad Kansaria (the assessee/appellant) and two appeals filed by The Deputy Commissioner of Income ... view of above we dismiss both the appeal filed by the ld. AO for AY 2017-18 and 2018-19. 47. Assessee has filed cross objection in CO number 6/Bangalore/2024 for assessment year 2017 – 18 in appeal filed by the learned assessing officer in ITA number 169/Bangalore/2024, where

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle - 1(3), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 411/BANG/2024[2019-20]Status: DisposedITAT Bangalore26 Sept 2025AY 2019-20

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

Datre of order 26/09/2025 O R D E R Per Prashant Maharishi, Vice President: 1. This is the bunch of three Appeals and one cross Objection filed by the legal representative of late Sri Mahabir Prasad Kansaria (the assessee/appellant) and two appeals filed by The Deputy Commissioner of Income ... view of above we dismiss both the appeal filed by the ld. AO for AY 2017-18 and 2018-19. 47. Assessee has filed cross objection in CO number 6/Bangalore/2024 for assessment year 2017 – 18 in appeal filed by the learned assessing officer in ITA number 169/Bangalore/2024, where

Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 410/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

Datre of order 26/09/2025 O R D E R Per Prashant Maharishi, Vice President: 1. This is the bunch of three Appeals and one cross Objection filed by the legal representative of late Sri Mahabir Prasad Kansaria (the assessee/appellant) and two appeals filed by The Deputy Commissioner of Income ... view of above we dismiss both the appeal filed by the ld. AO for AY 2017-18 and 2018-19. 47. Assessee has filed cross objection in CO number 6/Bangalore/2024 for assessment year 2017 – 18 in appeal filed by the learned assessing officer in ITA number 169/Bangalore/2024, where

ACIT, Central Circle-2(4), Bangalore vs. Ramchandra Naveen, Bangalore

ITA 2083/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 153A

irrespective of the jewellery quantity covered by the said instruction. 4. Any other grounds which may be urged at the time of hearing. 2. Cross Objections (COs) have been filed by the assessee for the common issue raised regarding upholding of addition for redemption of reward points credit received from ... under: ITA Nos.2081 to 2083/Bang/2024 CO Nos.45 to 47/Bang/2024 (in ITA Nos.2081 to 2083/Bang/2024) Page 5 of 44 Grounds of Cross-objection raised in CO No.45/Bang/2024 1. The orders of the authorities below in so far as they are against the Cross- objector are opposed to law, equity, weight

ACIT, Central Circle-2(4), Bangalore vs. Ramchandra Naveen, Bangalore

ITA 2082/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 153A

irrespective of the jewellery quantity covered by the said instruction. 4. Any other grounds which may be urged at the time of hearing. 2. Cross Objections (COs) have been filed by the assessee for the common issue raised regarding upholding of addition for redemption of reward points credit received from ... under: ITA Nos.2081 to 2083/Bang/2024 CO Nos.45 to 47/Bang/2024 (in ITA Nos.2081 to 2083/Bang/2024) Page 5 of 44 Grounds of Cross-objection raised in CO No.45/Bang/2024 1. The orders of the authorities below in so far as they are against the Cross- objector are opposed to law, equity, weight

ACIT, Central Circle-2(4), Bangalore vs. Ramchandra Naveen, Bangalore

ITA 2081/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Sept 2025AY 2016-17

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. Subramanian S, JCIT(DR)(ITAT), Bangalore
Section 132(4)Section 153A

irrespective of the jewellery quantity covered by the said instruction. 4. Any other grounds which may be urged at the time of hearing. 2. Cross Objections (COs) have been filed by the assessee for the common issue raised regarding upholding of addition for redemption of reward points credit received from ... under: Page 5 of 44 ITA Nos.2081 to 2083/Bang/2024 CO Nos.45 to 47/Bang/2024 (in ITA Nos.2081 to 2083/Bang/2024) Grounds of Cross-objection raised in CO No.45/Bang/2024 1. The orders of the authorities below in so far as they are against the Cross- objector are opposed to law, equity, weight

DCIT, Central Circle-1(3), Bengaluru vs. Late Shri Mahabir Prasad (Legal Heir Ms. Parul Kansaria), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 170/BANG/2024[2018-19]Status: DisposedITAT Bangalore26 Sept 2025AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

Date of hearing Datre of order 07/08/2025 26/09/2025 ORDER Per Prashant Maharishi, Vice President: 1. This is the bunch of three Appeals and one cross Objection filed by the legal representative of late Sri Mahabir Prasad Kansaria (the assessee/appellant) and two appeals filed by The Deputy Commissioner of Income ... view of above we dismiss both the appeal filed by the Id. AO for AY 2017-18 and 2018-19. 47. Assessee has filed cross objection in CO number 6/Bangalore/2024 for assessment year 2017 18 in appeal filed by the learned assessing officer in ITA number 169/Bangalore/2024, where

DCIT, Central Circle-1(3), Baengaluru vs. Late Shri Mahabir Prasad(Legal Heir Ms. Parul Kansaria), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 169/BANG/2024[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

Section 132Section 143(3)Section 144Section 153CSection 153D

Datre of order 26/09/2025 O R D E R Per Prashant Maharishi, Vice President: 1. This is the bunch of three Appeals and one cross Objection filed by the legal representative of late Sri Mahabir Prasad Kansaria (the assessee/appellant) and two appeals filed by The Deputy Commissioner of Income ... view of above we dismiss both the appeal filed by the ld. AO for AY 2017-18 and 2018-19. 47. Assessee has filed cross objection in CO number 6/Bangalore/2024 for assessment year 2017 – 18 in appeal filed by the learned assessing officer in ITA number 169/Bangalore/2024, where

Deputy Commissioner of Income Tax, Central Circle-15, Delhi vs. Prem Arora, Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 540/DEL/2025[2011-12]Status: DisposedITAT Delhi26 Sept 2025AY 2011-12

Bench: Shri Yogesh Kumar U.S. & Shri Naveen Chandradeputy Commissioner Of Vs Prem Arora Income Tax, Room No. 245, M-75, Greater Kailash, 2Nd Floor, E-2, Block, Ara Part-1, South Delhi, Centre, Jhandewalan Delhi Extension, New Delhi Pan: Adppa7189L Appellant Respondent C.O No. 79/Del/2025 (Arising Out Of Ita No. 540/Del/2025) Prem Arora Vs. Deputy Commissioner Of M-75, Greater Kailash, Income Tax, Room No. 245, Part-1, South Delhi, 2Nd Floor, E-2, Block, Ara Delhi Centre, Jhandewalan Pan: Adppa7189L Extension, New Delhi Appellant Respondent Assessee By Sh. Ved Jain, Adv & Ms.Uma Upadhyay, Ca Revenue By Ms. Pooja Swaroop, Cit Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 26/09/2025 Order Per Yogesh Kumar, U.S. Jm: The Present Appeal & Cross Objection Are Filed By The Revenue

Section 144Section 153CSection 153C(1)

Pooja Swaroop, CIT DR Date of Hearing 24/09/2025 Date of Pronouncement 26/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The present appeal and Cross Objection are filed by the Revenue and the Assessee respectively challenging the order of Ld. Commissioner of Income Tax (Appeals) (‘Ld. CIT(A)’ for short), New Delhi ... assessment order. 8. In the result, the Appeal of the Revenue is dismissed. 9. Since we have dismissed the Appeal of the Revenue, the Cross Objection filed by the Assessee becomes in-fructuous. Accordingly, Cross Objection filed by the Assessee is dismissed. Order pronounced in the open court on 26th

Income Tax Officer 1(1)(1), Kanpur vs. Ajay Kumar Gupta, Kanpur

In the result, ITA No.427/LKW/2024 is allowed for statistical purposes while CO No

ITA 427/LKW/2024[2017-18]Status: DisposedITAT Lucknow25 Sept 2025AY 2017-18

Bench: Sh. Subhash Malguria & Sh. Nikhil Choudharya.Y. 2017-18 Income Tax Officer-1(1)(1), Vs. Ajay Kumar Gupta, Kanpur, U.P. 51/92C, Naya Ganj, Kanpur Pan: Abkpg5651J (Appellant) (Respondent) C.O. No.26/Lkw/2024 In A.Y. 2017-18 Ajay Kumar Gupta, Vs. Income Tax Officer-1(1)(1), 51/92C, Naya Ganj, Kanpur Kanpur, U.P. Pan: Abkpg5651J (Appellant) (Respondent) Assessee By: Sh. Rakesh Garg, Adv Revenue By: Sh. R.R.N. Shukla, Addl Cit Dr Date Of Hearing: 04.09.2025 Date Of Pronouncement: 25.09.2025 O R D E R Per Nikhil Choudhary, A.M.: [ This Appeal & Cross Objection Have Been Filed By The Revenue & The Assessee Respectively, Against The Orders Of The Ld. Cit, Nfac Passed Under Section 250 Of The Income Tax Act, 1961 On 10.05.2024, Wherein The Ld. Cit(A) Has Allowed The Appeal Of The Assessee Against The Orders Of The Ao Under Section 147 R.W.S. 144 Passed On 30.03.2022. The Grounds Of Appeal Are As Under:- “1. Ld. Commissioner Of Income Tax (Appeal) Has Erred In Law & On Facts In Accepting The Contention Of The Assessee That The Proceedings Made U/S 147 Is Not In Accordance With Law. 2. Ld. Commissioner Of Income Tax (Appeal) Has Erred In Law & On Facts In Deleting The Addition Made By The Ao On Account Of Unexplained Money U/S 69A Of Income Tax Act, 1961 Deposited During The F.Y.2016-17 Without Appreciating That The Ao Has 1 Co No.26/Lkw/2024 Ajay Kumar Gupta A.Y. 2017-18

For Appellant: Sh. Rakesh Garg, AdvFor Respondent: Sh. R.R.N. Shukla, Addl CIT DR
Section 142(1)Section 144Section 144BSection 147Section 148Section 250Section 69A

Shukla, Addl CIT DR Date of hearing: 04.09.2025 Date of pronouncement: 25.09.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: [ This Appeal and Cross Objection have been filed by the Revenue and the assessee respectively, against the orders of the ld. CIT, NFAC passed under section ... appeal mentioned above and/or to add any fresh grounds as and when it is required to do so. 2. The grounds of appeal in Cross Objection are as under:- “1. That the L.D A.O Erred In Law as Well As On Facts in Reopening the Assessment o the Basis

Dy. Commissioner of Income Tax (Exemption), Lucknow vs. M/S Ayodhya Faizabad Developement Authority, Faizabad

In the result, appeal in ITA No

ITA 525/LKW/2017[2011-12]Status: DisposedITAT Lucknow25 Sept 2025AY 2011-12

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Ms. Shweta Mittal, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 11Section 143(2)Section 147Section 148Section 276CSection 292B

passed by the ld. AO under section 147 r.w.s. 143(3) of the Income Tax Act, 1961 on 27.12.2016. The assessee has filed a Cross Objection in support of the order of the ld. CIT(A) and questioning the order of the ld. AO in making disallowance of its exemption ... total income worked out by the Ld. Assessing Officer. 4. The respondent craves leave to add, alter or amend any of the ground of Cross- Objections before or at the time of hearing.” 2. The facts of the case are that the assessee filed a return of income

ACIT, Delhi vs. Helios Infrastructure and Projects Limited, Delhi

ITA 4724/DEL/2024[2012-13]Status: DisposedITAT Delhi25 Sept 2025AY 2012-13

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

Section 143(3)Section 147Section 148Section 149(1)Section 149(1)(b)Section 151Section 153Section 153ASection 153C

Date of pronouncement O R D E R PER Ms. MADHUMITA ROY, JM: The instant appeal preferred by the Revenue and the cross objection by the assessee are directed against the order dated 21.08.2024 [DIN & Order No. ITBA/APL/M/250/2024-25/1067804156(1) passed by the Commissioner of Income Tax (Appeals)-23, New Delhi ... dismiss the instant appeal preferred by the Revenue. 8. In view of our decision in Revenue’s appeal, the cross objection filed by the assessee has been rendered infructuous and stands dismissed accordingly. Consequently, Revenue’s appeal in ITA No. 4724/Del/2024 as well as assessee’s cross objection

Income Tax Officer, Ward-2(5), Visakhapatnam vs. Duvvuru Rekha Reddy, Kurmannapalem

In the result, the cross objection filed by the assessee is allowed

ITA 450/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.450/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2017-18) Vs. Income Tax Officer –Ward– 2(5) Duvvuru Rekha Reddy 2Nd Floor, Infinity Towers Flat No. 402, Vizag Profile Towers Sankaramatam Road Kurmannapalem Visakhapatnam - 530016 Visakhapatnam -530046 Andhra Pradesh [Pan:Afdpr3780C] सी.ओ सं. / C.O. No. 17/Viz/2024 [आयकरअपीलसं.से उत्पन्न/I.T.A.No.450/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18)] Vs. Income Tax Officer –Ward– 2(5) Duvvuru Rekha Reddy 2Nd Floor, Infinity Towers Flat No. 402, Vizag Profile Towers Sankaramatam Road Kurmannapalem Visakhapatnam - 530016 Visakhapatnam - 530046 Andhra Pradesh [Pan:Afdpr3780C]

Section 10(38)Section 147Section 148Section 68

A.Y.2017-18 arising out of order passed under section 147 r.w.s. 144 of Income Tax Act, 1961 (in short ‘Act’) dated 30.05.2023. Cross objection is filed by the assessee. 2. Brief facts of the case are, assessee E-filed her return of income on 01.08.2022 declaring income of Rs.4 ... assessee. 5. On being aggrieved by the order of the Ld. CIT(A), revenue is in appeal before us and assessee filed a cross objection. Firstly, we proceed to adjudicate the cross objection filed by the assessee. 6. Assessee has raised following grounds of appeal in cross objection

Income Tax Officer Ward-2 Pandharpur, Pandharpur vs. Mohol Nagari Sahakari Patpuravatha Sanstha Maryadit, Mohol

In the result, the appeal filed by the Revenue in ITA

ITA 718/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

assessment years 2017-18, 2018-19 and dated 03-03-2025 for the assessment year 2020-21 respectively. The assessee is also in cross objections against the respective appeals filed by the Revenue. 2. Since the identical facts and common issues are involved in all the above captioned appeals ... well as cross objections, we proceed to dispose of the same by this common order. 3 Mohol Nagari Sahakri Patpuravatha Sanstha Maryadit 3. For assessment year 2017-18 - Facts of the case, in brief, are that the assessee is a credit co-operative society duly registered under Maharashtra Co-operative

Income Tax Officer Ward-2 Pandharpur, Pandharpur vs. Mohol Nagari Sahakari Patpuravatha Sastha Maryadit, Mohol

In the result, the appeal filed by the Revenue in ITA

ITA 717/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

assessment years 2017-18, 2018-19 and dated 03-03-2025 for the assessment year 2020-21 respectively. The assessee is also in cross objections against the respective appeals filed by the Revenue. 2. Since the identical facts and common issues are involved in all the above captioned appeals ... well as cross objections, we proceed to dispose of the same by this common order. 3 Mohol Nagari Sahakri Patpuravatha Sanstha Maryadit 3. For assessment year 2017-18 - Facts of the case, in brief, are that the assessee is a credit co-operative society duly registered under Maharashtra Co-operative

Income Tax Officer Ward-2 Pandharpur, Pandharpur vs. Mohol Nagari Sahakari Patpurvagha Sanstha Maryadit, Mohol

In the result, the appeal filed by the Revenue in ITA

ITA 695/PUN/2025[2018-19]Status: DisposedITAT Pune24 Sept 2025AY 2018-19

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

assessment years 2017-18, 2018-19 and dated 03-03-2025 for the assessment year 2020-21 respectively. The assessee is also in cross objections against the respective appeals filed by the Revenue. 2. Since the identical facts and common issues are involved in all the above captioned appeals ... well as cross objections, we proceed to dispose of the same by this common order. 3 Mohol Nagari Sahakri Patpuravatha Sanstha Maryadit 3. For assessment year 2017-18 - Facts of the case, in brief, are that the assessee is a credit co-operative society duly registered under Maharashtra Co-operative

Mohol Nagari Sahakari Patpurvatha Sanstha Maryadit, Solapur vs. ITO Ward 2, Pandharpur

In the result, the appeal filed by the Revenue in ITA

ITA 1332/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

assessment years 2017-18, 2018-19 and dated 03-03-2025 for the assessment year 2020-21 respectively. The assessee is also in cross objections against the respective appeals filed by the Revenue. 2. Since the identical facts and common issues are involved in all the above captioned appeals ... well as cross objections, we proceed to dispose of the same by this common order. 3 Mohol Nagari Sahakri Patpuravatha Sanstha Maryadit 3. For assessment year 2017-18 - Facts of the case, in brief, are that the assessee is a credit co-operative society duly registered under Maharashtra Co-operative

Mohol Nagari Sahakari Patpurvatha Sanstha Maryadit, Solapur vs. ITO Ward 2, Pandharpur

In the result, the appeal filed by the Revenue in ITA

ITA 1331/PUN/2025[2017-18]Status: DisposedITAT Pune24 Sept 2025AY 2017-18

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

assessment years 2017-18, 2018-19 and dated 03-03-2025 for the assessment year 2020-21 respectively. The assessee is also in cross objections against the respective appeals filed by the Revenue. 2. Since the identical facts and common issues are involved in all the above captioned appeals ... well as cross objections, we proceed to dispose of the same by this common order. 3 Mohol Nagari Sahakri Patpuravatha Sanstha Maryadit 3. For assessment year 2017-18 - Facts of the case, in brief, are that the assessee is a credit co-operative society duly registered under Maharashtra Co-operative

Income Tax Officer Ward-2 Pandharpur, Pandharpur vs. Mohol Nagari Sahakari Patpurvatha Sanstha Maryadit, Mohol

In the result, the appeal filed by the Revenue in ITA

ITA 1146/PUN/2025[2020-21]Status: DisposedITAT Pune24 Sept 2025AY 2020-21

Bench: Shri Manish Borad & Shri Vinay Bhamoresl.

For Appellant: Shri S. N. PuranikFor Respondent: Shri Ramnath P. Murkunde
Section 143(2)Section 143(3)Section 263Section 69ASection 80P(2)

assessment years 2017-18, 2018-19 and dated 03-03-2025 for the assessment year 2020-21 respectively. The assessee is also in cross objections against the respective appeals filed by the Revenue. 2. Since the identical facts and common issues are involved in all the above captioned appeals ... well as cross objections, we proceed to dispose of the same by this common order. 3 Mohol Nagari Sahakri Patpuravatha Sanstha Maryadit 3. For assessment year 2017-18 - Facts of the case, in brief, are that the assessee is a credit co-operative society duly registered under Maharashtra Co-operative