“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

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

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

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

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

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

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

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

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 Commissioner of Income Tax, Central Circle-4, Surat vs. Sahajanand Medical Technologies Limited, Surat

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 366/SRT/2025[2018-19]Status: DisposedITAT Surat19 Sept 2025AY 2018-19

Bench: Ms. Suchitra R. Kammble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.364 & 366/Srt/2025 Ays: (2020-21 & 2018-19) (Physical Hearing) Dcit, Vs. Sahajanand Medical Technologies Central Circle – 4, Limited, Surat 221, C-Wing, Kanakia Atrium Andheri Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Co. No.11/Srt/2025 (Ay 2018-19) [Arising Out Of Ita No.366/Srt/2025] Sahajanand Medical Technologies Vs. Dcit, Limited, Central Circle – 4, 221, C-Wing, Kanakia Atrium Andheri Surat Kurla Road, Jb Nagar, Andheri East, Mumbai - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravinder Sindhu, Cit-Dr Date Of Hearing 28/08/2025 Date Of Pronouncement 19/09/2025

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

Hearing 28/08/2025 Date of Pronouncement 19/09/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: These two appeals by the revenue and cross objection by the assessee emanate from the orders passed under section 250 of the Income-tax Act, 1961 (in ITA No.364 & 366/SRT/2025/AY ... either before or during the course of the hearing of the appeal on the basis of submissions to be made.” 9. The grounds of cross objection raised by the assessee are as follows: “1. The Ld. CIT(A) erred in confirming the action of the Ld. AO on the merit

Deputy Commissioner of Income Tax, Central Circle-4, Surat vs. Sahajanand Medical Technologies Limited, Surat

In the result, appeal of revenue is dismissed whereas CO of assessee is dismissed as infructuous

ITA 364/SRT/2025[2020-21]Status: DisposedITAT Surat19 Sept 2025AY 2020-21

Section 142(1)Section 143(2)Section 250Section 35(1)(iv)Section 80G

Deputy Commissioner of Income Tax Central Circle-4, Surat vs. D Navinchandra Exports Private Limited, Mumbai

In the result, the appeal of the Revenue is dismissed as indicated above

ITA 154/SRT/2025[2018-19]Status: DisposedITAT Surat19 Sept 2025AY 2018-19

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.154/Srt/2025 Assessment Year: 2018-19 (Hybrid Hearing) Dy. Commissioner Of D Navinchandra Exports बनाम/ Income-Tax, Central Circle- Pvt. Ltd. Vs. 4, Surat, Room No.508, Gw 8101, G Block, Bharat Aayakar Bhawan, Majura Diamond Bourse, Bandra Gate, Surat-395 001 Kurla Complex, Bandra (E), Mumbai–400 051 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcp 6855 C (अपीलाथ"/Appellant) (""थ"/Respondent) ""ा"ेप सं /Co No.2/Srt/2025 (A/O Ita No.154/Srt/2025/(Ay 2018-19) D Navinchandra Exports Dy. Commissioner Of बनाम Pvt. Ltd. Income-Tax, Central Circle- / Gw 8101, G Block, Bharat 4, Surat, Room No.508 Vs. Diamond Bourse, Bandra Aayakar Bhawan, Majura Kurla Complex, Bandra (E), Gate, Surat-395 001 Mumbai–400 051 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aadcp 6855 C (Co-Objector) (""थ"/Respondent) िनधा"रती की ओर से /Appellant By Shri K A Vaidyalingan, Ar राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 21/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

Section 143(3)Section 250

21/08/2025 उद्घोषणा की तारीख/Date of Pronouncement 19/09/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This appeal by the Revenue and Cross Objection (CO) by the assessee emanate from the order passed under section 250 of the Income-tax Act, 1961 ITA No.154/Srt/2025 & CO 2/Srt/2025

DCIT(CC)-8(3), Mumbai vs. Shapoorji Pallonji and Company Private Limited, Mumbai

The appeal of the revenue is dismissed on merits the various legal contentions in the C

ITA 2242/MUM/2025[2012-13]Status: DisposedITAT Mumbai19 Sept 2025AY 2012-13

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

For Respondent: Shri Rajan Vora & Shri Nikhil

Section 115JSection 143(3)Section 147Section 151Section 250

124/Mum/2025 Shapoorji Pallonji and Company Pvt. Ltd. O R D E R Per Padmavathy S, AM: This appeal by the revenue and the Cross Objections (CO) of the assessee are against the order of the Commissioner of Income Tax (Appeals)-50, Mumbai [In short 'CIT(A)'] passed under section

DCIT CC 7(3), Mumbai vs. Smt. Sakhiben Patel, Mumbai

In the result, appeal of the Revenue stands dismissed

ITA 1596/MUM/2019[2013-14]Status: DisposedITAT Mumbai19 Sept 2025AY 2013-14

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar & Deputy Commissioner Of V/S. Smt. Sakhiben Patel, Income Tax, Central Circle बनाम 601, 6Th Floor, Petit Towers, –7(3), Room No. 655, 6Th August Kranti Marg, Kemps Floor, Aaykar Bhawan, M.K. Corner, Mumbai – 400 036, Road, Mumbai - 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpp1508R Appellant/अपीलाथी .. Respondent/प्रतिवादी प्रत्याक्षेपसं/C.O. No.71/Mum/2020 (Arising Out Of Ita No. 1595/Mum/2019) (A.Y. 2012-13) Smt. Sakhiben Patel, V/S. Deputy Commissioner Of 601, 6Th Floor, Petit Towers, बनाम Income Tax, Central Circle –7(3), Room No. 655, 6Th August Kranti Marg, Kemps Floor, Aaykar Bhawan, M.K. Corner, Mumbai – 400 036, Road, Mumbai - 400 020, Maharashtra Maharashtra स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aalpp1508R Appellant/अपीलार्थी .. Respondent/प्रतिवादी

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 131(1)Section 132Section 143(3)Section 153ASection 68

Sakhiben Patel आदेश / O R D E R PER PRABHASH SHANKAR [A.M.] :- The instant appeals preferred by the Revenue and Cross Objection of the assessee emanate from the appellate orders passed by the Learned Commissioner of Income-tax (Appeals), CIT(A) - 49, Mumbai[hereinafter referred to as “CIT(A)”] pertaining ... decision rendered in para 10(supra)applies mutatis mutandis in appeal for AY 2013-14 as well which is also dismissed. 13. Grounds of Cross Objection - C.O. No.71/MUM/2020 1.(a) The Ld. CIT(A) erred in facts and law in dismissing the jurisdictional validity of assessment u/s. 143(3) r.w.s

DCIT CC 7(3), Mumbai vs. Smt. Sakhiben Patel, Mumbai

In the result, appeal of the Revenue stands dismissed

ITA 1595/MUM/2019[2012-13]Status: DisposedITAT Mumbai19 Sept 2025AY 2012-13

For Appellant: Shri Rushabh Mehta, ARFor Respondent: Shri Ritesh Misra, (CIT-DR)

Section 131(1)Section 132Section 143(3)Section 153ASection 68

DCIT, New Delhi vs. Newbury Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5335/DEL/2015[2008-09]Status: DisposedITAT Delhi19 Sept 2025AY 2008-09

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

Pronouncement 19/09/2025 CO Nos. 349 & 350/Del/2015 DCIT Vs. Newbury Holding Ltd. ORDER PER YOGESH KUMAR, U.S. JM: The above two appeals and two Cross Objections are filed by the Revenue and the Assessee respectively, pertaining to Assessment Years2007-08& 2008-09, wherein both the parties have assailed the orders ... amend any/all of the grounds of appeal before or during the course of the hearing of the appeal.” 3. The grounds of the Cross Objection in CO for A.Y. 2007-08is as under:- “1. On the facts and circumstances of the case the notice u/s 148 issued in this

DCIT, New Delhi vs. Newbury Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5334/DEL/2015[2007-08]Status: DisposedITAT Delhi19 Sept 2025AY 2007-08

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

DCIT, New Delhi vs. Eicr (Cyprus) Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 5333/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

Pronouncement 19/09/2025 CO Nos. 473 & 474/Del/2015 DCIT Vs. EICR (Cyprus) Ltd. ORDER PER YOGESH KUMAR, U.S. JM: The above two appeals and two Cross Objections are filed by the Revenue and the Assessee respectively,pertaining to Assessment Years2010-11& 2011-12, wherein both the parties have assailed the orders ... amend any/all of the grounds of appeal before or during the course of the hearing of the appeal.” 3. The grounds of the Cross Objection in CO for A.Y. 2010-11is as under:- “1. On the facts and circumstances of the case the notice u/s 148 issued in this

DCIT, New Delhi vs. Eicr (Cyprus) Ltd., New Delhi

ITA 5332/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 124(4)Section 132Section 144CSection 147Section 148Section 151Section 6(3)(ii)

Nethrapal, CIT, DR Date of Hearing 20/08/2025 Date of Pronouncement 19/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above two appeals and two Cross Objections are filed by the Revenue and the Assessee respectively, pertaining to Assessment Years 2010-11 & 2011-12, wherein both the parties have assailed the orders ... amend any/all of the grounds of appeal before or during the course of the hearing of the appeal.” 3. The grounds of the Cross Objection in CO for A.Y. 2010-11 is as under:- “1. On the facts and circumstances of the case the notice u/s 148 issued in this

DCIT, New Delhi vs. Bennett Williamson Engineers Ltd., New Delhi

ITA 4056/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153Section 153CSection 6(3)(ii)Section 9(1)

Nos.4055 & 4056/Del/2015 CO Nos.391/Del/2015 & 32/Del/2016 DCIT Vs. Bennett Williamson Engineers Ltd. ORDER PER YOGESH KUMAR, U.S. JM: The above two appeals and two Cross Objections are filed by the Revenue and the Assessee respectively, pertaining to Assessment Years2010-11& 2011-12, wherein both the parties have assailed the orders ... amend any/all of the grounds of appeal before or during the course of the hearing of the appeal.” 3. The grounds of the Cross Objection in CO for A.Y. 2010-11is as under:- “1. That on the facts and circumstances of the case, the DCIT has erred, both

DCIT, New Delhi vs. Bennett Williamson Engineers Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 4055/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153Section 153CSection 6(3)(ii)Section 9(1)

Pronouncement 19/09/2025 CO Nos. 391/Del/2015 & 32/Del/2016 DCIT Vs. Bennett Williamson Engineers Ltd. ORDER PER YOGESH KUMAR, U.S. JM: The above two appeals and two Cross Objections are filed by the Revenue and the Assessee respectively, pertaining to Assessment Years2010-11& 2011-12, wherein both the parties have assailed the orders ... amend any/all of the grounds of appeal before or during the course of the hearing of the appeal.” 3. The grounds of the Cross Objection in CO for A.Y. 2010-11is as under:- “1. That on the facts and circumstances of the case, the DCIT has erred, both

DCIT, New Delhi vs. Gainway Holdings Ltd., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 4007/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Gainway Holdings Ltd. Vs Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aafcg6056L Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

Nethrapal, CIT, DR Date of Hearing 20/08/2025 Date of Pronouncement 19/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above appeal and Cross Objection are filed by the Revenue and the Assessee respectively, pertaining to Assessment Year 2009-10, 2 ITA No. 4007 & C. O. No. 390/Del/2015 DCIT Vs. Gainway Holdings ... amend any/all of the grounds of appeal before or during the course of the hearing of the appeal.” 3. The grounds of the Cross Objection are as under:- “1. On the facts and circumstances of the case and in law the notice issued under section 153C

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3916/DEL/2015[2011-12]Status: DisposedITAT Delhi19 Sept 2025AY 2011-12

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

3916/Del/2015 CO Nos. 342, 343/Del/2015 & 31/Del/2016 DCIT Vs. Gynia Holding Ltd. ORDER PER YOGESH KUMAR, U.S. JM: The above three appeals and three Cross Objections are filed by the Revenue and the Assessee respectively, pertaining to Assessment Years2009-10 to 2011-12, wherein both the parties have assailed the orders ... amend any/all of the grounds of appeal before or during the course of the hearing of the appeal.” 3. The ground of the Cross Objection in CO for A.Y. 2009-10is as under:- “1. On the facts and circumstances of the case and in law the notice issued under

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3915/DEL/2015[2010-11]Status: DisposedITAT Delhi19 Sept 2025AY 2010-11

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

DCIT, New Delhi vs. Gynia Holding Ltd., New Delhi

In the result, the appeals of the Revenue in ITA Nos

ITA 3914/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 132Section 153CSection 6(3)Section 6(3)(ii)Section 9(1)

DCIT, New Delhi vs. Focusoil Inc., New Delhi

In the result, the appeal of the Revenue in ITA No

ITA 3911/DEL/2015[2009-10]Status: DisposedITAT Delhi19 Sept 2025AY 2009-10

Bench: S. Rifaur Rahman & Shri Yogesh Kumar U.S.Dcit Vs Focusoil Inc. Central Circle-19, Room C/O. Sandeep Chilana, Advocate No. 362, Ara Centre, E-2, Chilana & Chilana Law Offices, Jhandewalan Extension, Advoate For The Respondent C- New Delhi 56, Lfg, Jangpura Extention, New Delhi-110014 Pan: Aaccf3908K Appellant Respondent

Section 132Section 153CSection 6(3)(ii)Section 9(1)

Nethrapal, CIT, DR Date of Hearing 20/08/2025 Date of Pronouncement 19/09/2025 ORDER PER YOGESH KUMAR, U.S. JM: The above appeal and Cross Objection are filed by the Revenue and the Assessee respectively, pertaining to Assessment Year 2009-10, assailing the order of Commissioner of Income Tax (Appeals)-XXVII ... course of the hearing of the appeal.” 3 ITA No. 3911 & C. O. No. 339/Del/2015 DCIT Vs. Focusoil Inc. 3. The grounds of the Cross Objection are as under:- “1. On the facts and circumstances of the case and in law the notice issued under section 153C

Ashok Hirpara, Deputy Commiossioner of Incometax, Jamnagar vs. Sanjay Gulabrai Kundalia, Jamnagar

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

ITA 66/RJT/2025[2016-17]Status: DisposedITAT Rajkot18 Sept 2025AY 2016-17

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.66/Rjt/2025 & C.O. No. 10/Rjt/2025 "नधा"रणवष"/ Assessment Year: 2016-17 Deputy Commissioner Of Income Sanjay Gulabrai Kundalia बनाम Tax, Jamnagar Khambhaliya Circle-1, Vs. Highway, Sikkarpatiya, Jamnagar Sikka, Jamnagar Pan: Acypk3888Q Sanjay Gulabrai Kundalia Jamnagar Khambhaliya Vs. Deputy Commissioner Of Income Tax, Highway, Sikkarpatiya, Circle-1, Jamnagar Sikka, Jamnagar Pan: Acypk3888Q (अपीलाथ"/Appellant/Respondent) : (""यथ"/Respondent/Cross Objector) "नधा"रती क" ओर से/Assessee By : Shri K.D. Sheth, Ld.Ar राज"व क" ओर से/Revenue By : Shri Abhimanyu Singh Yadav, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing : 30/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 18/09/2025 Order Per: Dr. Arjun Lal Saini: Captioned Appeal Filed By The Revenue & Cross Objection Filed By The Assessee, Pertaining To Assessment Year (Ay) 2016-17, Are Directed Against The Common Orders Passed By The Learned Commissioner Of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi [In Short ‘Ld. Cit(A)/Nfac’], Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’), Dated 10.12.2024, Which In Turn Arises Out Of An Dcit Vs.Sanjay Gulabrai Kundalia

For Appellant: Shri K.D. Sheth, ld.ARFor Respondent: Shri Abhimanyu Singh Yadav, Sr-DR

Section 133(6)Section 143(3)Section 250

30/06/2025 घोषणा क" तार"ख /Date of Pronouncement : 18/09/2025 ORDER Per: Dr. Arjun Lal Saini, Accountant Member: Captioned appeal filed by the Revenue and Cross Objection filed by the Assessee, pertaining to Assessment Year (AY) 2016-17, are directed against the common orders passed by the Learned Commissioner of Income ... kindly be set aside and that of Assessing Officer be restored.” 3. The Ground of appeal raised by the Assessee in Cross Objections (C.O.) are as follows: “1. The Ld. CIT (A) erred on facts and law by disallowing adhoc expenditure despite there is an increase in GP Ratio

Dr. Shruti Ramrao Shujole, DCIT Central Circle-1(2), Ahmedabad, Aaykar Bhawan Ashram Road Ahmedabad vs. Gsg Abode LLP, Navrangpura Ahmedabad

ITA 665/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaप्रत्यर्थी / Respondent Sl. No(S) आयकर अपील सं / It(Ss)A/Ita No(S)/Co No. निर्धारण वर्ष/ Assess- Ment Year(S) अपीलार्थी / Appellant बनाम/Vs. 2019-20 1. It(Ss)A No. 21/Ahd/2024 Dcit Central Circle-1(2) Ahmedabad - 380 009 Gsg Abode Llp 1001, 10Th Floor Safal Profitaire, Corporate Road Navrangpura Ahmedabad – 380 006 Pan:Aatfg 0941 R (Assessee) 2. Co No. 32/Ahd/2024 (In Itss)A No.21/Ahd/2024) 2019-20 (Revenue) Gsg Abode Llp 1001, 10Th Floor Safal Profitaire, Corporate Road Navrangpura Ahmedabad - 380 006 Pan:Aatfg 0941 R (Assessee) Dcit Central Circle- 1(2) Ahmedabad - 380 009 3.

Section 153CSection 69B

separate orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)']. Cross Objection No.32/Ahd/2024 for AY 2019-20 has been filed by the assessee, GSG Abode LLP, Ahmedabad. Since common facts and issues involved in all the appeals are identical ... grounds of appeal taken by the Revenue in the case of GSG Abode LLP in IT(SS)A No.21/Ahd/2024 for AY 2019-20 and Cross Objection by the assessee in CO No.32/Ahd/2024 for AY 2019-20 are reproduced as under: IT(SS)A No.21/Ahd/2024 for AY 2019-20: "1) Whether

Dr. Shruti Ramrao Shejole, Aaykar Bhawan Ashram Road vs. Hitendrakumar Bhailalbhai Patel, Navjivan Post Naranpura

ITA 664/AHD/2024[2020-21]Status: DisposedITAT Ahmedabad18 Sept 2025AY 2020-21

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं/ िनधा"रण वष"/ Sl. Appeal(S) / Co By : It(Ss)A/Ita Assess- No(S) अपीलाथ' / !(थ' / No(S) /Co No. Ment Appellant बनाम/Vs. Respondent Year(S) 1. It(Ss)A No. 2019-20 Dcit Central Gsg Abode Llp 21/Ahd/2024 Circle-1(2) 1001, 10Th Floor Ahmedabad – 380 Safal Profitaire, 009 Corporate Road Navrangpura Ahmedabad – 380 006 Pan:Aatfg 0941 R (Assessee) (Revenue) 2. Co No. 2019-20 Gsg Abode Llp Dcit Central Circle- 32/Ahd/2024 1001, 10Th Floor 1(2) (In Itss)A Safal Profitaire, Ahmedabad – 380 009 No.21/Ahd/2024) Corporate Road Navrangpura Ahmedabad – 380 006 Pan:Aatfg 0941 R (Assessee) 3. Ita 2020-21 Dcit Central Csg Abode Llp 665/Ahd/2024 Circle-1(2) Ahmedabad-380 006 Ahmedabad- -380 009 4. It(Ss)A 2019-20 Dcit, Cen.Cir-1(2) Hitendrakumar 19/Ahd/2024 Ahmedabad- Bhailalbhai Patel -380 009 4A Bhailalbhai Bhavan 4A Ketan Society Nr.Sardar Patel Colony Navjivan Post Naranpura-380 014 Pan: Afupp 4221 K 5. It(Ss)A 2019-20 Dcit, Cen.Cir-1(2) Janki Dharmik Patel 20/Ahd/2024 Ahmedabad Ahmeeabad-380 009 Pan: Anjpp 8960 E

Section 153CSection 69B

separate orders of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’]. Cross Objection No.32/Ahd/2024 for AY 2019-20 has been filed by the assessee, GSG Abode LLP, Ahmedabad. Since common facts and issues involved in all the appeals are identical ... grounds of appeal taken by the Revenue in the case of GSG Abode LLP in IT(SS)A No.21/Ahd/2024 for AY 2019-20 and Cross Objection by the assessee in CO No.32/Ahd/2024 for AY 2019-20 are reproduced as under: IT(SS)A No.21/Ahd/2024 for AY 2019-20: “1) Whether