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“cross objection”

AppealsSection 253(4)Section 253(4)4,331 judgments

The decision most relied on for cross objection is Sanjay Sawhney v. Principal Commissioner of Income-tax (116 Taxmann.com 701), cited in 87 judgments on BharatTax.

Leading authorities on cross objection

Sanjay Sawhney v. Principal Commissioner of Income-tax
116 Taxmann.com 701 · 2020 · High Court
87
citing judgments

Rule 27 of the ITAT Rules allows a respondent to defend a favourable order of the CIT(A) by raising grounds decided against them, even without filing an appeal or cross-objection. Such issues can be raised orally and for the first time before the Tribunal.

DCIT v. Turquoise Investment & Finance Ltd.
378 ITR 693 · 2015 · High Court
68
citing judgments

An appellate authority can admit additional grounds of appeal, especially when they are legal in nature, and allows for filing cross-objections before the Tribunal where facts are on record.

Pr. CIT v. Sun Pharmaceuticals Industries Ltd.
86 Taxmann.com 148 · 2017 · High Court
54
citing judgments

A respondent in an appeal before the Tribunal can support the order appealed against on any grounds decided against them, even without filing a cross-objection, under Rule 27 of the Income Tax Appellate Tribunal Rules.

Peter Vaz v. Commissioner of Income Tax, Central Circle, Bangalore
128 Taxmann.com 180 · 2021 · High Court
34
citing judgments

An assessee can raise an objection regarding the validity of the Assessing Officer's jurisdiction for reopening a concluded assessment even if the issue was not raised before the CIT(Appeals), by invoking Rule 27 of the Income Tax Appellate Tribunal Rules, 1963. This is permissible if the issue is ancillary to the main issue and does not require additional evidence.

Dahod Sahakari Kharid Vechan Sangh Ltd. v. CIT
282 ITR 321 · 2006 · High Court
31
citing judgments

An assessee-respondent can support an appellate order on any ground available to them, even if they haven't filed cross-objections, provided the new ground is a point of law and doesn't require fresh evidence.

Mavany Brothers v. CIT, Panjim
62 Taxmann.com 50 · 2015 · High Court
25
citing judgments

A delay in filing cross-objections can be condoned if there are bonafide reasons and no mala-fide conduct or lackadaisical approach by the assessee.

CIT v. New India Assurance Company Ltd.
234 ITR 663 · 1998 · High Court
23
citing judgments

A cross objection filed by an assessee against an order of the CIT(A) can be considered as an appeal by the assessee.

CIT(E) v. Jamiatul Banaat Tankaria
168 Taxmann.com 35 · 2024 · High Court
20
citing judgments

The Commissioner of Income-tax (Exemptions) cannot invoke Section 13(1)(b) at the stage of granting registration under Section 12AB, especially when the assessee has a valid registration. Section 13(1)(b) is only attracted after the assessee has crossed the hurdle of being eligible for exemption under Section 11 by obtaining registration.

Judgments citing cross objection

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

In the result, appeals of Revenue are dismissed, Cross

ITA 358/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

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

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 357/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh01 Sept 2025AY 2017-18

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

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

In the result, appeals of Revenue are dismissed, Cross

ITA 356/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh01 Sept 2025AY 2016-17

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 प्रत्यर्थी/Respondent स्थायी लेखा सं./Pan No: Aalca0327J & 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

DCIT, CC-3, Ludhiana, Kitchlu Nagar vs. Mani Ram Balwant Rai HUF, Civil Lines

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

ITA 1042/CHANDI/2024[2019-20]Status: DisposedITAT Chandigarh01 Sept 2025AY 2019-20

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 1042/Chd/2024 "नधा"रण वष" / Assessment Year: 2019-20 The Dcit, Mani Ram Balwant Rai, Huf, Central Circle-3, Vs Civil Lines, Opposite Session Court(Old) Kitchlu Nagar, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Aaghm1535C अपीलाथ"/Appellant ""यथ"/Respondent & C.O. 43/Chd/2024 In आयकर अपील सं./ Ita No. 1042/Chd/2024 "नधा"रण वष" / Assessment Year: 2019-20 Mani Ram Balwant Rai, Huf, The Dcit, Civil Lines, Opposite Session Court(Old) V Central Circle-3, Ludhiana. S Kitchlu Nagar, Ludhiana. "थायी लेखा सं./Pan No: Aaghm1535C अपीलाथ"/Appellant ""यथ"/Respondent Revenue By : Smt. Kusum Bansal, Cit Dr Assessee By : Shri Pankaj Bhalla, Ca & Shri Hunny Bajaj, Advocate Date Of Hearing : 17.07.2025 Date Of Pronouncement : 01.09.2025 Hybrid Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri Pankaj Bhalla, CA and Shri Hunny Bajaj, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132(1)Section 147Section 148Section 148ASection 151Section 151A

dated 19.07.2024 passed for assessment year 2019-20. 2. On receipt of notice in the appeal of Revenue, assessee has filed Cross Objection bearing No. 43/CHD/2024. 3. In the Cross Objection, assessee has raised seven grounds of objections but its preliminary objection is that Central Government on 29.03.2022 issued ... judgements which are being placed on record by the ld. counsel for the assessee. ITA No.1042/CHD/2024 & C.O. 43/CHD/2024 A.Y.2019-20 3 4. Since in the Cross Objection, assessee has taken preliminary issues, therefore, we take Cross Objection first for adjudication. 5. The brief facts of the case are that assessee

Pooja Kejriwal, Delhi vs. Income Tax Officer, Ward 43(6), Delhi

In the result, appeal of assessee in ITA No

ITA 2200/DEL/2025[2015-16]Status: DisposedITAT Delhi01 Sept 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra

For Appellant: Shri Suresh Gupta, CAFor Respondent: Shri Rajesh Mahajan, Sr. DR
Section 148Section 148ASection 149

Shah, (SC, 2025), we hold that the notice issued u/s 148 on 18.07.2022 is barred by limitation and, therefore, the same is quashed. The Cross Objections taken by taken by the assesse are allowed. 7. Respectfully following the above decision, we hold that the notice issued u/s 148 dated

The ACIT, Central Circle-2, Rajkot vs. Shri Bhagvanji Prabhubhai Amrutiya, Morbi

In the result, cross objection filed by the assessee, ( in CO No

ITA 142/RJT/2021[2019-20]Status: DisposedITAT Rajkot29 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 37Section 69ASection 69B

No.111, 8-A National Vs. Highway B/h. Bharatinagar ITI, Ravapar Nadi Morbi 363 642. PAN : AAHFE 0299 G आयकर अपील सं /.ITA No.142/RJT/2021 WITH CROSS OBJECTION No.05/RJT/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner of Income-tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1 ... ORDER Per, Dr. Arjun Lal Saini, Accountant Member: The captioned two appeals filed by the Revenue pertaining to Assessment Year 2019-20 and the Cross Objection filed by the assessee, are directed against the separate orders passed by the Learned Commissioner of Income-tax ACIT Vs. Expert Particle Board

The ACIT, Cen. Cir.-2, Rajkot vs. Expert Particle Board, Morbi

In the result, cross objection filed by the assessee, ( in CO No

ITA 139/RJT/2021[2019-20]Status: DisposedITAT Rajkot29 Aug 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.139/Rjt/2021 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Expert Particle Board बनाम Cent.Cir.2, Rajkot. Survey No.111, 8-A National Vs. Highway B/H. Bharatinagar Iti, Ravapar Nadi Morbi 363 642. Pan : Aahfe 0299 G आयकर अपील सं /.Ita No.142/Rjt/2021 With Cross Objection No.05/Rjt/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner Of Income-Tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1, Vavdi Road Morbi. Pan : Aiwpa 0121 A (अपीलाथ"/Assessee) : (""यथ"/Respondent) िनधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld.Ar राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld.Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 05/06/2025 घोषणा क" तार"ख /Date Of Pronouncement : 29/08/2025 Order Per, Dr. Arjun Lal Saini: The Captioned Two Appeals Filed By The Revenue Pertaining To Assessment Year 2019-20 & The Cross Objection Filed By The Assessee, Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income-Tax

For Appellant: Shri Mehul Ranpura, ld.ARFor Respondent: Shri Sanjay Punglia, ld.CIT-DR
Section 133ASection 143(3)Section 37Section 69ASection 69B

No.111, 8-A National Vs. Highway B/h. Bharatinagar ITI, Ravapar Nadi Morbi 363 642. PAN : AAHFE 0299 G आयकर अपील सं /.ITA No.142/RJT/2021 WITH CROSS OBJECTION No.05/RJT/2022 िनधा"रणवष"/ Assessment Year: 2019-2020 Asstt.Commissioner of Income-tax Bhagvaji Prabhubhai बनाम Cent.Cir.2, Rajkot. Amrutiya, Meera Park-2 Vs. House No.1 ... ORDER Per, Dr. Arjun Lal Saini, Accountant Member: The captioned two appeals filed by the Revenue pertaining to Assessment Year 2019-20 and the Cross Objection filed by the assessee, are directed against the separate orders passed by the Learned Commissioner of Income-tax ACIT Vs. Expert Particle Board

Assistant Commissioner of Income Tax-5, Kanpur vs. M.K.U Pvt. Ltd., Kanpur

In the result, appeal in ITA No

ITA 509/LKW/2018[2011-12]Status: DisposedITAT Lucknow29 Aug 2025AY 2011-12

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

For Appellant: Sh. P.K. Kapoor, C.AFor Respondent: Sh. R.K. Agarwal, CIT DR
Section 143Section 143(3)Section 147Section 250

Agarwal, CIT DR Date of hearing: 23.07.2025 Date of pronouncement: 29.08.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.: This appeal and the Cross Objection have been filed by the Revenue and the Assessee, respectively against the orders of the ld. CIT(A)-2, Kanpur, passed under section ... filed before him, while deciding the assessee’s appeal vide appellate order dated 26.03.2018.” 2. At the very outset, it is observed that the cross objection is delayed by 99 days. The assessee has filed an application and an affidavit in support of such application for the condonation of delay

Assisstant Commissioner of Income Tax, Cir, 20(1), Mumbai vs. Amit Sampathraj Shah, Mumbai

In the result appeal filed by the revenue stand dismissed

ITA 5380/MUM/2024[2015-16]Status: DisposedITAT Mumbai29 Aug 2025AY 2015-16

Bench: Smt. Beena Pillai ()

Section 10Section 143Section 148

respect of those grounds which were decided against him by the Ld.CIT(A). In the present facts the assessee has not filed any cross objection in respect of the issue dismissed by the Ld.CIT(A). As the issue 7 ITA no.5380/Mum/2024; A.Y. 2015-16 Amit Sampathraj Shah raised

Dy. Commissioner of Income Tax, Noida vs. M/S Rudra Buildwell Homes Pvt. Ltd, Delhi

ITA 602/DEL/2025[2016]Status: DisposedITAT Delhi29 Aug 2025

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalassessment Year: 2016-17 Vs. M/S. Rudra Buildwell Homes Dcit, Central Circle-I, Noida Pvt. Ltd., 53, Okhla Phase, Delhi Pan: Aafcr6959P (Appellant) (Respondent) With C.O. No.106/Del/2025 [Arising Out Of Ita No.602/Del/2025] Assessment Year: 2016-17 M/S. Rudra Buildwell Vs. Dcit, Central Circle-I, Homes Pvt. Ltd., Noida A-66, Sector-63, Noida Pan: Aafcr6959P (Appellant) (Respondent) Assessee By Sh. Rohit Kapoor, Adv. Sh. Veersen Agarwal, Itp Department By Sh. Rajesh Chandra, Cit(Dr) Date Of Hearing 12.08.2025 Date Of Pronouncement 29.08.2025 Order Per Satbeer Singh Godara, Jm This Revenue’S Appeal Ita No.602/Del/2025 & Assessee’S Cross Objection C.O. No. 106/Del/2025 For Assessment Year 2016-

Section 143(3)Section 148Section 148ASection 151Section 151(1)Section 151(2)

Date of hearing 12.08.2025 Date of pronouncement 29.08.2025 ORDER PER SATBEER SINGH GODARA, JM This Revenue’s appeal ITA No.602/Del/2025 and assessee’s cross objection C.O. No. 106/Del/2025 for assessment year 2016- ITA No.602/Del/2025 & C.O. No. 106/Del/2025 17, arises against the Commissioner of Income Tax (Appeals)-3 [in short ... parties. Case files perused. 2. For the reasons stated in the assessee’s condonation averments, delay of 10 days in filing of instant cross objection is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. It transpires during the course

DCIT Central Circle-06, New Delhi vs. Santosh Trust, New Delhi

ITA 1427/DEL/2023[2017-18]Status: DisposedITAT Delhi29 Aug 2025AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Sh. Suresh K. Gupta, AdvFor Respondent: Sh. Mahesh Shah, CIT, DR
Section 12ASection 133(6)Section 142(1)Section 143(2)Section 143(3)Section 69ASection 80G(5)(iv)

Date of Pronouncement 29.08.2025 page 2 ITA No.1427/Del/2023 & CO 58/Del/2023 Santosh Trust (AY: 2017-18) ORDER PER MADHUMITA ROY, JM: The instant appeal and Cross Objection filed by the Revenue and assessee respectively are directed against the order passed by the Ld. CIT(A)-24, New Delhi dated 13.02.2023 arising

Deputy Commissioner of Income Tax, Guwahati vs. Sankha Press Pvt Ltd, Guwahati

ITA 127/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Aug 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Kaushik Ray, DR
Section 69C

unexplained expenditure in relation to import purchases. The assessee has also raised ground no.3 in Cross Objection supporting the order of the ld. CIT (A), deleting these additions. 6. The facts in brief are that the ld. AO noted from the ITS Data that assessee had made import purchases

Deputy Commissioner of Income Tax, Guwahati vs. Sankha Press Pvt Ltd, Guwahati

ITA 126/GTY/2025[2016-17]Status: DisposedITAT Guwahati28 Aug 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Soumitra Choudhury, ARFor Respondent: Shri Kaushik Ray, DR
Section 69C

unexplained expenditure in relation to import purchases. The assessee has also raised ground no.3 in Cross Objection supporting the order of the ld. CIT (A), deleting these additions. 6. The facts in brief are that the ld. AO noted from the ITS Data that assessee had made import purchases

Income Tax Officer, Ludhiana vs. Davinder Pal Singh, Ludhiana

Appeal of the Revenue is dismissed

ITA 370/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh28 Aug 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita No. 370/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 The Ito, Vs Shri Davinder Pal Singh, Ward 3(1), House No. 50, Pink Vihar, Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Awfps5759R अपीलाथ"/Appellant ""यथ"/Respondent & C.O. 22/Chd/2025 In आयकर अपील सं./ Ita No. 370/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Shri Davinder Pal Singh, Vs The Ito, House No. 50, Pink Vihar, Ward 3(1), Ludhiana. Ludhiana. "थायी लेखा सं./Pan No: Awfps5759R अपीलाथ"/Appellant ""यथ"/Respondent Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Assessee By : Shri S.L. Sabharwal, Advocate Date Of Hearing : 21.08.2025 Date Of Pronouncement : 28.08.2025 Hybrid Hearing O R D E R Per Rajpal Yadav, Vp

For Appellant: Shri S.L. Sabharwal, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR
Section 144Section 251(1)(a)Section 253

passed for assessment year 2017-18. ITA No.370/CHD/2025 & C.O. 22/CHD/2025 A.Y.2017-18 2 2. On receipt of Revenue’s appeal, the assessee has filed Cross Objection bearing No. 22/CHD/2025. 3. The Registry has pointed out that Cross Objection is time barred by 57 days. 4. With the assistance of ld. Representative ... assessment order and restoring the issues to the file of AO. Accordingly, appeal of the Revenue is dismissed. 5. As far as the Cross Objection is concerned, the assessee has filed such Cross Objection in support of the finding recorded by the CIT (Appeals). A perusal of Section

The Acti, Circle-3(1)(1), Ahmedabad vs. Nirma Limited, Ahmedabad

ITA 1437/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita Nos.1412 & 1413/Ahd/2019 निर्धारण वर्ष / Assessment Years: (2015-2016 & 2016-17) Nirma Limited, Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. स्थायी लेखा सं./Pan : Aaacn5350K आयकर अपील सं/Ita Nos.1436-1437/Ahd/2019 निर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17) The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. Nirma Limited, बनाम / V/S. Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) स्थायी लेखा सं./ Pan: Aaacn5350K & C.O Nos.11-12/Ahd/2020 In आयकर अपील सं/Ita Nos.1436-1437/Ahd/2019 निर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17) Nirma Limited, Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) The Deputy Commissioner Of बनाम/ V/S. Income Tax/The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. स्थायी लेखा सं./ Pan: Aaacn5350K अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent)

For Appellant: Shri Bandish Soparkar, withFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 115JSection 143(3)Section 14A

Pronouncement: 28/08/2025 आदेश/ORDER PER MAKARAND V. MAHADEOKAR, AM: These are a set of appeals by the Revenue and by the assessee, together with cross-objections filed by the assessee, directed against the separate orders passed by the Commissioner of Income Tax (Appeals)-9, Ahmedabad [hereinafter referred ... confirmed. 8. Aggrieved by the orders of CIT(A) both Assessee and Revenue are in cross appeals before us. The assessee has also filed cross objections against the appeals of the revenue. Following are the respective grounds before us: 9. In Assessee's Appeal

The Acti, Circle-3(1)(1), Ahmedabad vs. Nirma Limited, Ahmedabad

ITA 1436/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita Nos.1412 & 1413/Ahd/2019 निर्धारण वर्ष / Assessment Years: (2015-2016 & 2016-17) Nirma Limited, Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. स्थायी लेखा सं./Pan : Aaacn5350K आयकर अपील सं/Ita Nos.1436-1437/Ahd/2019 निर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17) The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. Nirma Limited, बनाम / V/S. Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) स्थायी लेखा सं./ Pan: Aaacn5350K & C.O Nos.11-12/Ahd/2020 In आयकर अपील सं/Ita Nos.1436-1437/Ahd/2019 निर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17) Nirma Limited, Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) The Deputy Commissioner Of बनाम/ V/S. Income Tax/The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. स्थायी लेखा सं./ Pan: Aaacn5350K अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent)

For Appellant: Shri Bandish Soparkar, withFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 115JSection 143(3)Section 14A

Pronouncement: 28/08/2025 आदेश/ORDER PER MAKARAND V. MAHADEOKAR, AM: These are a set of appeals by the Revenue and by the assessee, together with cross-objections filed by the assessee, directed against the separate orders passed by the Commissioner of Income Tax (Appeals)-9, Ahmedabad [hereinafter referred ... confirmed. 8. Aggrieved by the orders of CIT(A) both Assessee and Revenue are in cross appeals before us. The assessee has also filed cross objections against the appeals of the revenue. Following are the respective grounds before us: 9. In Assessee's Appeal

Nirma Limited, Ahmedabad vs. The Dcti, Circle-3(1)(1), Ahmedabad

ITA 1413/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita Nos.1412 & 1413/Ahd/2019 निर्धारण वर्ष / Assessment Years: (2015-2016 & 2016-17) Nirma Limited, Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) बनाम / V/S. The Deputy Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. स्थायी लेखा सं./Pan : Aaacn5350K आयकर अपील सं/Ita Nos.1436-1437/Ahd/2019 निर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17) The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. Nirma Limited, बनाम / V/S. Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) स्थायी लेखा सं./ Pan: Aaacn5350K & C.O Nos.11-12/Ahd/2020 In आयकर अपील सं/Ita Nos.1436-1437/Ahd/2019 निर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17) Nirma Limited, Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) The Deputy Commissioner Of बनाम/ V/S. Income Tax/The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. स्थायी लेखा सं./ Pan: Aaacn5350K अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent)

For Appellant: Shri Bandish Soparkar, withFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 115JSection 143(3)Section 14A

Pronouncement: 28/08/2025 आदेश/ORDER PER MAKARAND V. MAHADEOKAR, AM: These are a set of appeals by the Revenue and by the assessee, together with cross-objections filed by the assessee, directed against the separate orders passed by the Commissioner of Income Tax (Appeals)-9, Ahmedabad [hereinafter referred ... confirmed. 8. Aggrieved by the orders of CIT(A) both Assessee and Revenue are in cross appeals before us. The assessee has also filed cross objections against the appeals of the revenue. Following are the respective grounds before us: 9. ITA Nos.1412-1413/Ahd/2019 with others Nirma Limited Vs. DCIT Assessment Years

Nirma Limited, Ahmedabad vs. The Dcti, Circle-3(1)(1), Ahmedabad

ITA 1412/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad28 Aug 2025AY 2015-16

Bench: Shri Sanjay Garg & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita Nos.1412 & 1413/Ahd/2019 निर्धारण वर्ष / Assessment Years: (2015-2016 & 2016-17) Nirma Limited, Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) The Deputy Commissioner बनाम / Of Income Tax, V/S. Circle 3(1)(1), Ahmedabad. स्थायी लेखा सं./Pan : Aaacn5350K आयकर अपील सं/Ita Nos.1436-1437/Ahd/2019 निर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17) The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. Nirma Limited, बनाम / Nirma House, V/S. Ashram Road, Ahmedabad-380009. (Gujarat) स्थायी लेखा सं./ Pan: Aaacn5350K & C.O Nos.11-12/Ahd/2020 In आयकर अपील सं/Ita Nos.1436-1437/Ahd/2019 निर्धारण वर्ष / Assessment Years : (2015-16 & 2016-17) Nirma Limited, Nirma House, Ashram Road, Ahmedabad-380009. (Gujarat) The Deputy Commissioner Of बनाम/ V/S. Income Tax/The Assistant Commissioner Of Income Tax, Circle 3(1)(1), Ahmedabad. स्थायी लेखा सं./ Pan: Aaacn5350K अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent)

For Appellant: Shri Bandish Soparkar, withFor Respondent: Shri Alpesh Parmar, CIT-DR
Section 115JSection 143(3)Section 14ASection 80I

Pronouncement: 28/08/2025 आदेश/ORDER PER MAKARAND V. MAHADEOKAR, AM: These are a set of appeals by the Revenue and by the assessee, together with cross-objections filed by the assessee, directed against the separate orders passed by the Commissioner of Income Tax (Appeals)-9, Ahmedabad [hereinafter referred ... confirmed. 8. Aggrieved by the orders of CIT(A) both Assessee and Revenue are in cross appeals before us. The assessee has also filed cross objections against the appeals of the revenue. Following are the respective grounds before us: 9. In Assessee's Appeal

Income Tax Officer, Ward-5(1), Kolkata vs. Expression Novelties Private Limited, Kolkata

In the result, the appeal filed by the Revenue is dismissed while the Cross Objections filed by the assessee are also dismissed as withdrawn

ITA 1351/KOL/2025[2017-18]Status: DisposedITAT Kolkata28 Aug 2025AY 2017-18

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 143(2)Section 143(3)Section 250Section 69A

dated 30.04.2025, which has been passed against the assessment order u/s 143(3) of the Act, dated 12.12.2019.The assessee has also filed Cross Objections in respect of the appeal of the Revenue. 2. The Revenue is in appeal before the Tribunal raising the following grounds of appeal: I.T.A. No.: 1351/KOL/2025 ... alter, amend, modify or rescind the grounds hereinabove before or at the time of hearing of this appeal.” 2.1 The assessee has also filed Cross objections on the department’s appeal raising the following issues: “1. That the Id. AO erred in issuing notice

ACIT(CC)-7(3), Mumbai vs. Lotus Logistics and Developers Private Limited, Mumbai

In the result, appeal by the Revenue is dismissed and cross objection of the assessee is partly allowed

ITA 137/MUM/2025[2018-19]Status: DisposedITAT Mumbai28 Aug 2025AY 2018-19

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2018-19

For Appellant: Shri Rushabh Mehta and Shri Niraj Soni, CAsFor Respondent: Shri Aditya M. Rai, Sr. DR
Section 143(3)Section 37(1)Section 43CSection 68Section 69C

Developers Pvt. Ltd. AY 2018-19 O R D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: This appeal filed by the Revenue and Cross Objection by the assessee are against the order of Ld. CIT(A)-49, Mumbai, vide order no. ITBA/APL/S/250/2024-25/1070026772(1), dated 29.10.2024, passed against the assessment order ... 137/Mum/2025 and CO No. 28/Mum/2025 Lotus Logistics and Developers Pvt. Ltd. AY 2018-19 2.1. Grounds taken by the assessee in its cross objection are reproduced as under: 1. The Learned CIT(A) erred in law and on facts in confirming the addition of Rs. 2,08,631/- collected from