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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

Ramasamy Dharuman, Puliampatti vs. ACIT, Central Circle-2, Coimbatore

ITA 1375/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1372 & 1373/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2018-19 & S.A Nos.61 & 62/Chny/2025 (Arising In Ita Nos.1372 & 1373/Chny/2025) Sri Thenu Silks, The Asst. Commissioner Of Income 214, Sathy Main Road, Vs. Tax, P.Puliampatti – 638 459, Central Circle-2, Sathy Taluk. Coimbatore. [Pan: Abafs 2142Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

Ramasamy Dharuman, Puliampatti vs. ACIT, Central Circle-2, Coimbatore

ITA 1374/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1372 & 1373/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2018-19 & S.A Nos.61 & 62/Chny/2025 (Arising In Ita Nos.1372 & 1373/Chny/2025) Sri Thenu Silks, The Asst. Commissioner Of Income 214, Sathy Main Road, Vs. Tax, P.Puliampatti – 638 459, Central Circle-2, Sathy Taluk. Coimbatore. [Pan: Abafs 2142Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

Sri Thenu Silks, Puliampatti vs. ACIT, Central Circle-2, Coimbatore

ITA 1373/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1372 & 1373/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2018-19 & S.A Nos.61 & 62/Chny/2025 (Arising In Ita Nos.1372 & 1373/Chny/2025) Sri Thenu Silks, The Asst. Commissioner Of Income 214, Sathy Main Road, Vs. Tax, P.Puliampatti – 638 459, Central Circle-2, Sathy Taluk. Coimbatore. [Pan: Abafs 2142Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

Sri Thenu Silks, Puliampatti vs. ACIT, Central Circle-2, Coimbatore

ITA 1372/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon'Ble Amitabh Shukla

आयकर अपीलीय अधिकरण 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI मजनीय श्री मनु कुमार गिरि

Arumugam Kamatchi, Puliampatti vs. ACIT, Central Circle-2, Coimbatore

ITA 1371/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1372 & 1373/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2018-19 & S.A Nos.61 & 62/Chny/2025 (Arising In Ita Nos.1372 & 1373/Chny/2025) Sri Thenu Silks, The Asst. Commissioner Of Income 214, Sathy Main Road, Vs. Tax, P.Puliampatti – 638 459, Central Circle-2, Sathy Taluk. Coimbatore. [Pan: Abafs 2142Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

Arumugam Kamatchi, Puliampatti vs. ACIT, Central Circle-2, Coimbatore

ITA 1370/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1372 & 1373/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2018-19 & S.A Nos.61 & 62/Chny/2025 (Arising In Ita Nos.1372 & 1373/Chny/2025) Sri Thenu Silks, The Asst. Commissioner Of Income 214, Sathy Main Road, Vs. Tax, P.Puliampatti – 638 459, Central Circle-2, Sathy Taluk. Coimbatore. [Pan: Abafs 2142Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

Ramasamy Murugesan, Puliampatti vs. ACIT, Central Circle-2, Coimbatore

ITA 1369/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1372 & 1373/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2018-19 & S.A Nos.61 & 62/Chny/2025 (Arising In Ita Nos.1372 & 1373/Chny/2025) Sri Thenu Silks, The Asst. Commissioner Of Income 214, Sathy Main Road, Vs. Tax, P.Puliampatti – 638 459, Central Circle-2, Sathy Taluk. Coimbatore. [Pan: Abafs 2142Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

Ramasamy Murugesan, Puliampatty vs. ACIT, Central Circle-2, Coimbatore

ITA 1368/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1372 & 1373/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2018-19 & S.A Nos.61 & 62/Chny/2025 (Arising In Ita Nos.1372 & 1373/Chny/2025) Sri Thenu Silks, The Asst. Commissioner Of Income 214, Sathy Main Road, Vs. Tax, P.Puliampatti – 638 459, Central Circle-2, Sathy Taluk. Coimbatore. [Pan: Abafs 2142Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

Ramasamy Moorthy, Puliampatty vs. ACIT, Central Circle-2, Coimbatore

ITA 1367/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Hon'Ble Shri Manu Kumar Giri & Shri Hon'Ble Amitabh Shukla

आयकर अपीलीय अधिकरण 'ए' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: CHENNAI मजनीय श्री मनु कुमार गिरि

Ramasamy Moorthy, Puliampatty vs. ACIT, Central Circle-2, Coimbatore

ITA 1366/CHNY/2025[2017-18]Status: DisposedITAT Chennai04 Sept 2025AY 2017-18

Bench: Hon’Ble Shri Manu Kumar Giri & Shri Hon’Ble Amitabh Shuklaआयकर अपील सं./ Ita Nos.1372 & 1373/Chny/2025 िनधा=रण वष= /Assessment Years: 2017-18 & 2018-19 & S.A Nos.61 & 62/Chny/2025 (Arising In Ita Nos.1372 & 1373/Chny/2025) Sri Thenu Silks, The Asst. Commissioner Of Income 214, Sathy Main Road, Vs. Tax, P.Puliampatti – 638 459, Central Circle-2, Sathy Taluk. Coimbatore. [Pan: Abafs 2142Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH: CHENNAI माननीय "ी मनु कुमार िग

DCIT, C-1(1)(1), Bengaluru vs. M/S. Bangalore International Airport Limited, Bengaluru

In the result, the CO filed by the assessee is partly allowed for statistical purposes

ITA 1401/BANG/2024[2021-22]Status: DisposedITAT Bangalore04 Sept 2025AY 2021-22

Bench: Shri Waseem Ahmed & Shri Soundararajan Kassessment Year: 2021-22

For Appellant: Shri T Suryanarayana, AdvocateFor Respondent: Shri Shivanand H Kalakeri, CIT

No.33/Bang/2024 Page 2 of 11 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: This appeal by the Revenue and the Cross Objection (CO) by the assessee arise from the order of the learned CIT(A). First, we take up Revenue’s Appeal in ITA No. 1401/Bang/2024 ... allowed for statistical purposes. 6. In the result, the appeal filed by the revenue is allowed for statistical purposes. Coming to the Assessee’s Cross Objection (CO No. 33/Bang/2024) 7. The first objection of the assessee is that the learned CIT(A) erred in disallowing concession fee payable

DCIT, Circle- 24(2), New Delhi vs. Superstar Innovation Pvt. Ltd., New Delhi

In the result, appeal of the Revenue is dismissed

ITA 834/DEL/2018[2009-10]Status: DisposedITAT Delhi04 Sept 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.834/िद"ी/2018(िन.व. 2009-10) Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ..... "ितवादी/Respondent Pan: Aabcs 7795 Q Co No. 141/Del/2023 (A.Y.2009-10) In Ita No. 834/Del/2018 M/S. Superstar Innovation Pvt. Ltd., D-6/6032/2, Ground Floor, Vasant Kunj, New Delhi 110070 ...... अपीलाथ"/Appellant Pan: Aabcs 7795 Q बनाम Vs. Deputy Commissioner Of Income Tax, Circle-24(2), R. No. 328, C.R Building, I.P Estate, ..... "ितवादी/Respondent New Delhi अपीलाथ" "ारा/ Appellant By : Dr. Rakesh Gupta, S/Shri Somil Agarwal, Deepesh Garg & Shrey Jain, Advocates "ितवादी"ारा/Respondent By : Ms. Maninder Kaur & Ms. Neeju Gupta, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 06/06/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 04/09/2025

For Appellant: Dr. Rakesh Gupta, S/Shri Somil AgarwalFor Respondent: Ms. Maninder Kaur &
Section 143(3)Section 147Section 148

assessment year 2009-10, assailing findings of the CIT(A) in holding reopening of assessment as invalid. 2. The assessee has filed cross objection in appeal by the Revenue supporting the order of CIT(A) and also raising legal ground that the assessment order is illegal as the same ... 3097/Del/2019 decided on 23.01.2024 (Del.) 4.2. The third limb of argument of ld. Counsel for the assesee emanates from the ground raised in cross objections. The ld. Counsel for the assessee submits that the AO was required to decide objections of the assessee against reopening by passing a separate speaking

Deputy Commissioner of Income Tax, Central Circle-1, Ludhiana vs. Balwinder Singh, Ludhiana

In the result, Revenue appeal is dismissed and Assessee’s appeal is allowed

ITA 188/CHANDI/2025[2022-23]Status: DisposedITAT Chandigarh03 Sept 2025AY 2022-23

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 188/Chd/2025 निर्धारण वर्ष / Assessment Years : 2022-23 The Dy. CIT Central Circle-1 Ludhiana बनाम Balwinder Singh Kothi No. 1 Royal Palm Country Homes, Ayali Khurd, Ludhiana -141001, Punjab स्थायी लेखा सं./ PAN NO: ACFPS3514G अपीलार्थी/Appellant प्रत्यर्थी / Respondent Cross Objection No. 7/Chd/2025 In आयकर अपील सं. / ITA No. 188/Chd/2025 निर्धारण वर्ष / Assessment Years : 2022-23 Balwinder Singh Kothi No

For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 115BSection 132(4)Section 69

Kothi No. 1 Royal Palm Ludhiana Country Homes, Ayali Khurd, Ludhiana -141001, Punjab "ायी लेखा सं./PAN NO: ACFPS3514G अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No. 7/Chd/2025 In आयकर अपील सं./ ITA No. 188/Chd/ 2025 िनधा"रण वष" / Assessment Years : 2022-23 Balwinder Singh बनाम The Dy. CIT Kothi ... Hearing : 05/08/2025 उदघोषणा की तारीख/Date of Pronouncement : 03/09/2025 आदेश/Order PER KRINWANT SAHAY, AM: The present appeal is filed by the Department and Cross Objection is filed by the Assessee against the order of the Ld. CIT(A)-5, Ludhiana dt. 13/11/2024 pertain to Assessment Year

Dy. Commissioner of Income Tax, Central Circle-3, Ludhiana vs. Gurdip Cycle Industries, Dashmesh Nagar, Ludhiana

In the result Revenue appeal in A

ITA 1207/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh03 Sept 2025AY 2022-23

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA Nos.1205 To 1207/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2019-20, 2020-21 & 2022-23 बनाम The Dy. CIT Central Circle-3 Ludhiana Gurdeep Cycle Industries 370, St. No. 1, Link Road Dashmesh Nagar, Ludhiana-141003, Punjab स्थायी लेखा सं. / PAN NO: AAAFG9508M प्रत्यर्थी / Respondent अपीलार्थी/Appellant Cross Objection Nos.23 To 25/Chd/2025 In (आयकर अपील सं. / ITA Nos.1205 To 1207/Chd/ 2024) निर्धारण वर्ष / Ass

For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 153C

Circle-3 370, St. No. 1, Link Road Ludhiana Dashmesh Nagar, Ludhiana-141003, Punjab "ायी लेखा सं./PAN NO: AAAFG9508M अपीलाथ"/Appellant ""थ"/Respondent Cross Objection Nos. 23 To 25/Chd/2025 In (आयकर अपील सं./ ITA Nos. 1205 To 1207/Chd/ 2024) िनधा"रण वष" / Assessment Years ... /Date of Hearing : 05/08/2025 उदघोषणा की तारीख/Date of Pronouncement : 03/09/2025 आदेश/Order PER KRINWANT SAHAY, AM: These are appeals by the Department and Cross Objections by the assessee. Following grounds of appeals are there in the appeal of the Department and Cross Objections:- 2. Following grounds have been raised

Dy. Commissioner of Income Tax, CC-3, Ludhiana vs. Gurdip Cycle Industries, Dashmesh Nagar, Ludhiana

In the result Revenue appeal in A

ITA 1206/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh03 Sept 2025AY 2020-21
For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 153C

Circle-3 370, St. No. 1, Link Road Ludhiana Dashmesh Nagar, Ludhiana-141003, Punjab "ायी लेखा सं./PAN NO: AAAFG9508M अपीलाथ"/Appellant ""थ"/Respondent Cross Objection Nos. 23 To 25/Chd/2025 In (आयकर अपील सं./ ITA Nos. 1205 To 1207/Chd/ 2024) िनधा"रण वष" / Assessment Years ... /Date of Hearing : 05/08/2025 उदघोषणा की तारीख/Date of Pronouncement : 03/09/2025 आदेश/Order PER KRINWANT SAHAY, AM: These are appeals by the Department and Cross Objections by the assessee. Following grounds of appeals are there in the appeal of the Department and Cross Objections:- 2. Following grounds have been raised

Dy. Commissioner of Income Tax, CC-3, Ludhiana vs. Gurdip Cycle Industries, Ludhiana

In the result Revenue appeal in A

ITA 1205/CHANDI/2024[2019]Status: DisposedITAT Chandigarh03 Sept 2025

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA Nos.1205 Το 1207/Chd/ 2024 निर्धारण वर्ष / Assessment Years : 2019-20, 2020-21 & 2022-23 | | बनाम | | | :--- | :---: | :--- | | The Dy. CIT Central Circle-3 Ludhiana | | Gurdeep Cycle Industries 370, St. No. 1, Link Road Dashmesh Nagar, Ludhiana-141003, Punjab | स्थायी लेखा सं. / PAN NO: AAAFG9508M अपीलार्थी/Appellant | | प्रत्यर्थी / Respondent Cross Objection Nos.23 Το 25/Chd/2025 In (आयकर अपील सं. / ITA Nos

For Appellant: Shri Sudhir Sehgal, Advocate &For Respondent: Shri Manav Bansal, CIT, DR
Section 147Section 153C

Circle-3 370, St. No. 1, Link Road Ludhiana Dashmesh Nagar, Ludhiana-141003, Punjab "ायी लेखा सं./PAN NO: AAAFG9508M अपीलाथ"/Appellant ""थ"/Respondent Cross Objection Nos. 23 To 25/Chd/2025 In (आयकर अपील सं./ ITA Nos. 1205 To 1207/Chd/ 2024) िनधा"रण वष" / Assessment Years ... /Date of Hearing : 05/08/2025 उदघोषणा की तारीख/Date of Pronouncement : 03/09/2025 आदेश/Order PER KRINWANT SAHAY, AM: These are appeals by the Department and Cross Objections by the assessee. Following grounds of appeals are there in the appeal of the Department and Cross Objections:- 2. Following grounds have been raised

Income Tax Officer, Ward-1, Nadiad vs. Omprakash Devilal Shah, Nadiad

In the result, the appeal of the Revenue is dismissed and the Cross Objection filed by the assessee is allowed

ITA 1547/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad03 Sept 2025AY 2018-19

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleassessment Year 2018-19

For Appellant: Shri Piyush Panchal, A.RFor Respondent: Shri Abhijit, Sr. D.R
Section 139Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69C

Suchitra Kamble, Judicial Member: I.T.A No. 1547/Ahd/2024 & CO No. 43/Ahd/2025 Omprakash Devilal Shah, A.Y. 2018-19 The appeal filed by the Revenue and Cross Objection filed by the assessee are against the order dated 29-06-2024 passed by National Faceless Appeal Centre (NFAC), Delhi for assessment year ... Hence the delay is condoned and the CO is allowed. 9. In the result, the appeal of the Revenue is dismissed and the Cross Objection filed by the assessee is allowed. Order pronounced in the open court on 03-09-2025 (Dr. BRR Kumar) (Suchitra Kamble) Vice President Judicial Member

DCIT, Circle-4, Patna, Dakbanglow Chauraha Patna vs. Krishna Seeds, Sp Verma Road Patna

In the result, appeal in ITA No

ITA 164/PAT/2025[2014-15]Status: DisposedITAT Patna01 Sept 2025AY 2014-15
Section 40

Patna in Appeal No.CIT(A),Patna-2/10155/2016-17 for the assessment year 2014-15. The assessee has filed cross objection No.07/Pat/2025 in the appeal filed by the revenue. 2. ITA No.146/Pat/2025 is an appeal filed by the revenue's appeal, which is identical to the appeal of the revenue ... No.138/Pat/2019 and C.O. No.06/Pat/2025 is the cross objection filed by the assessee in revenue's appeal in ITA No.164/Pat/2025. 3. At the time of hearing, it was fairly agreed by both the sides that the appeal filed by the revenue in ITA No.164/Pat/2025 is a duplicate appeal which is identical

ACIT, Circle-4, Patna vs. M/S Krishna Seeds, Patna

In the result, appeal in ITA No

ITA 138/PAT/2019[2014-15]Status: DisposedITAT Patna01 Sept 2025AY 2014-15
Section 40

Patna in Appeal No.CIT(A),Patna-2/10155/2016-17 for the assessment year 2014-15. The assessee has filed cross objection No.07/Pat/2025 in the appeal filed by the revenue. 2. ITA No.146/Pat/2025 is an appeal filed by the revenue’s appeal, which is identical to the appeal of the revenue ... No.138/Pat/2019 and C.O. No.06/Pat/2025 is the cross objection filed by the assessee in revenue’s appeal in ITA No.164/Pat/2025. 3. At the time of hearing, it was fairly agreed by both the sides that the appeal filed by the revenue in ITA No.164/Pat/2025 is a duplicate appeal which is identical

Deputy Commissioner of Income Tax Central Circle-2, Ludhiana vs. Ab Alcobev Private Limited, Delhi

In the result, appeals of Revenue are dismissed, Cross

ITA 360/CHANDI/2024[2020-21]Status: DisposedITAT Chandigarh01 Sept 2025AY 2020-21

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita Nos.356, 357, 358 & 360/Chd/2024 निर्धारण वर्ष / A.Y. : 2016-17, 2017-18, 2019-20 & 2020-21 The Dcit, Central Circle-2, Ludhiana. Vs Ab Alcobev Pvt. Ltd., 154, 1St Floor, Aggarwal Plaza-1, Anandvas Shakurpur, North West, Delhi. अपीलार्थी/Appellant स्थायी लेखा सं./Pan No: Aalca0327J प्रत्यर्थी/Respondent & C.O. Nos.17 To 20/Chd/2025 In

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Manav Bansal, CIT DR
Section 132Section 153ASection 153CSection 153DSection 249Section 253Section 3Section 5

assessment years 2016-17, 2017-18, 2019-20and 2020-21 respectively. 2. On receipt of notices in these appeals, assessee has filed Cross Objections bearing No. 17, 18, 19 and 20/CHD/2025 respectively. 3. The Registry has pointed out that Cross Objections are time barred by 326 days. Before adverting ... delay caused by the assessee in filing these Cross Objections, we take note of the issues agitated in the Cross Objections. In assessment year 2016-17, 2017-18 and 2019-20, the assessee has taken three preliminary jurisdictional issues in the Cross Objection, namely, that no search