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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

DCIT, Central Circle-4, Surat vs. Ekkta Devlopers, Mumbai

In the result, both appeals are dismissed

ITA 577/SRT/2024[2015-16]Status: DisposedITAT Surat07 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.576 & 577/Srt/2024 (Ays:2014-15 & 2015-16) (Hybrid Hearing) Dcit, Vs. M/S Ekkta Developers, Central Circle – 4, B-702, Business Point, S. V. Road, Surat Andheri (W), Mumbai - 400058 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefe5374R (Appellant) (Respondent) Co Nos.38 & 37/Srt/2024 (Arising Out Of Ita Nos.576 & 577/Srt/2024) (Ays: 2014-15 & 2015-16) M/S Ekkta Developers, Vs. Dcit, B-702, Business Point, S. V. Road, Central Circle – 4, Andheri (W), Mumbai - 400058 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) Appellant By Shri Ravi Kant Gupta, Cit-Dr Respondent By Shri Ramesh Malpani, Ca Date Of Hearing 30/07/2025 Date Of Pronouncement 07/08/2025

Section 133ASection 143(1)Section 147Section 148Section 292CSection 69BSection 69C

both grounds. Therefore, the issue is academic in nature and do not require adjudication. Hence, this ground is dismissed. 18. In the result, the cross objection of the assessee is also dismissed. ITA No.576/SRT/2024 & CO No.38/SRT/2024 (AY 2014-15): 19. The grounds of appeal by revenue in ITA No.576/SRT/2024 (AY.2014-15 ... these proceedings are clearly invalid, unjustified and beyond the law. Appellant prays for quashing the same.” 21. The grounds raised by the revenue and cross objection are similar to those in ITA No.577/SRT/2024 and CO No.37/SRT/2024 decided above. The facts are also similar. From the image of the excel sheet

DCIT, Central Circle-4, Surat vs. Ekkta Devlopers, Mumbai

Appeals are dismissed

ITA 576/SRT/2024[2014-15]Status: DisposedITAT Surat07 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Buayananda Prusethberar Adler S/Ita Nos.576 & 577/Srt/2024 (Ays:2014-15 & 2015-16)

Section 133ASection 143(1)Section 147Section 148Section 292CSection 69BSection 69C

both grounds. Therefore, the issue is academic in nature and do not require adjudication. Hence, this ground is dismissed. 18. Inthe result, the cross objection of the assessee is also dismissed. ITA No.576/SRT/2024 & CO No.38/SRT/2024 (AY 2014-15): 19. The grounds of appeal by revenue in ITA No.576/SRT/2024 (AY.2014-15 ... these proceedings are clearly invalid, unjustified and beyond the law. Appellant prays for quashing the same.” 21. The grounds raised by the revenue and cross objection are similar to those in ITA No.577/SRT/2024 and CO No.37/SRT/2024 decided above. The facts are also similar. From the image of the excel sheet

Assistant Commissioner of Income Tax, Circle-2(1)(1), Ahmedabad vs. Gujarat Mineral Development Corporation Limited, Ahmedabad

In the result, appeal filed by the Revenue and Cross

ITA 938/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad07 Aug 2025AY 2015-16
For Appellant: Revenue byFor Respondent: Date of Hearing
Section 147Section 250Section 43Section 43B

TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 938/Ahd/2024 A/w. CROSS OBJECTION No. 52/Ahd/2025 (निर्धारण वर्ष / Assessment Year : 2015-16) Assistant Commissioner of Income Tax Ahmedabad Vs. Gujarat Development Corporation Limited Miner al Khanij Bhavan ... Year (A.Y.) 2015-16. 2. At the outset, Ld. Counsel for the assessee pointed out that the issue raised by the assessee in his cross objection was squarely covered in favour of the assessee and so also department's appeal needed to be rejected being covered by the order passed

Income Tax Officer, Coimbatore vs. Damayanti Ramachandran, Gn Mills Post, Coimbatore

ITA 149/CHNY/2025[2016-17]Status: DisposedITAT Chennai07 Aug 2025AY 2016-17

Bench: Hon'Ble Shri Manu Kumar Giri & Hon'Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.103/Chny/2025, निर्धारण वर्ष/Assessment Year: 2015-16 Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) Co No.19/Chny/2025, निर्धारण वर्ष/Assessment Year: 2015-16 Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore V. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.149/Chny/2025, निर्धारण वर्ष/Assessment Year: 2016-17 Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) Co No.20/Chny/2025, निर्धारण वर्ष/Assessment Year: 2016-17 Damayanti Ramachandran, Pb No.5303, Gn Mills Post, Coimbatore, Tamil Nadu-641029 [Pan: Aabhd8298Q] Income Tax Officer, Non-Corporate Ward-4(3) Coimbatore (अपीलार्थी/Appellant) V. (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant By Mr.Ketan K. Ved, C.A

Section 45(4)

appeal raised by the revenue. CO No.19 & 20/Chny/2025 - A.Y. 2015-16 & 2016-17: 8. The assessee has raised the following grounds in its Cross objection: 1. Non opportunity of being heard granted The Hon'ble Commissioner of Income-tax (Appeals) ('Ld. CIT(A)') has erred in law and facts ... requesting to provide another slot for personal hearing. 32-37 18.09.2021 Impugned re-assessment order passed. Order attached in the memo of the cross objections filed. 10. The Id.AR for the assessee submitted that the AO failed to dispose of the objections by passing a speaking order before proceeding with

Income Tax Officer, Coimbatore vs. Damayanti Ramachandran, Gn Mills Post, Coimbatore

In the result, both the appeals of revenue for the A

ITA 103/CHNY/2025[2015-16]Status: DisposedITAT Chennai07 Aug 2025AY 2015-16

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.103/Chny/2025, ननिाारण वर्ा/Assessment Year: 2015-16

For Appellant: Mr.Ketan K. Ved, C.AFor Respondent: Mr.Bipin C.N, CIT
Section 45(4)

Damayanti Ramachandran :: 27 :: CO No.19 & 20/Chny/2025 - A.Y. 2015-16 & 2016-17: 8. The assessee has raised the following grounds in its Cross objection: 1. Non opportunity of being heard granted The Hon'ble Commissioner of Income-tax (Appeals) ('Ld. CIT(A)') has erred in law and facts, in concluding that ... learned AO requesting to provide another slot for personal hearing. 18.09.2021 Impugned re-assessment order passed. Order attached in the memo of the cross objections filed. 10. The ld.AR for the assessee submitted that the AO failed to dispose of the objections by passing a speaking order before proceeding with

Deputy Commissioner of Income Tax, Jaipur vs. Bharat Spun Pipe and Construction Company, Jaipur

In the result the appeal of the revenue in ITA no

ITA 360/JPR/2025[2017-18]Status: DisposedITAT Jaipur06 Aug 2025AY 2017-18
For Appellant: Shri Tarun Mittal, C.AFor Respondent: Ms. Alka Gautam, (CIT) (V.C.)
Section 144BSection 147Section 148Section 148ASection 153C

360/JPR/2025 & CO No. 19/JPR/2025 Bharat Spun Pipe and Construction Co., Jaipur. PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the Revenue and the Cross Objection filed by the assessee, which is arising out of the order of the National Faceless Appeal Centre, Delhi [ for short CIT(A) ] dated ... short “Act”] by the Assessment Unit, Income Tax Department. 2. Since the issue is involved in the Revenue's appeal and cross objection of the assessee are interconnected, we dispose of this by this consolidated order. 3. Revenue has preferred appeal on the following grounds: - “1. Whether on the facts

Deputy Commissioner of Income -Tax, Central Circle-1(2), Ahmedabad vs. Goyal and Co. (Const.) Private Limited., Ahmedabad

ITA 1836/AHD/2024[2016-17]Status: DisposedITAT Ahmedabad06 Aug 2025AY 2016-17

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.1836/Ahd/2024 िनधा"रण वष" /Asst.Year 2016-17 The Dcit Goyal & Co. (Const.) Private बनाम/ Central Circle-1(2), Limited V/S. Ahmedabad – 380 009 10Th Floor Commerce House Iv Beside Reliance Petrol Pump 100Ft. Road, Satellite Ahmedabad – 380 015 अपीलाथ'/ (Appellant) !( यथ'/ (Respondent) .. & Cross Objection No.42/Ahd/2024 - िनधा"रण वष" /Ay 2016-17 (In Ita No.1836/Ahd/2024 – Ay 2016-17) V/S. Goyal & Co. (Const.) Private The Dcit Limited Central Circle-1(2), 10Th Floor,Commerce House Iv Ahmedabad – 380 009 Beside Reliance Petrol Pump 100Ft. Road, Satellite Ahmedabad – 380 015 Pan: Aabcg 5459 R (Cross Objector) .. (Respondent)

For Appellant: Shri Biren Shah, ARFor Respondent: Shri Kavan Limbasiya, Sr.DR
Section 132Section 143(1)Section 143(3)Section 148Section 69

Ahmedabad – 380 009 10th Floor Commerce House IV Beside Reliance Petrol Pump 100Ft. Road, Satellite Ahmedabad – 380 015 अपीलाथ'/ (Appellant) !( यथ'/ (Respondent) .. AND Cross Objection No.42/Ahd/2024 - िनधा"रण वष" /AY 2016-17 (in ITA No.1836/Ahd/2024 – AY 2016-17) v/s. Goyal and Co. (Const.) Private The DCIT Limited Central Circle ... Pronouncement: 06/08/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned is an appeal by the Revenue and corresponding cross objections by the assessee preferred against the order dated 22/08/2024 passed by the Learned Commissioner of Income Tax ITA No.1836/Ahd/2024 (by revenue) and CO No.42/Ahd/2024

ACIT., Central Circle-2(2), Hyderabad vs. Sri Aditya Homes Private Limited, Hyderabad

In the result the appeal I

ITA 98/HYD/2025[2013-14]Status: DisposedITAT Hyderabad06 Aug 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR

respective assessment years tabulated hereinabove in the above cause title. Since common issues are involved in all these 8 appeals and 3 cross-objections of the Revenue, these appeals and cross objections were heard together and are being disposed of by this single consolidated order for the sake of convenience ... ./2025 the grounds raised by the assessee are already reproduced in the first paragraph. Further, the Revenue had also taken more or less common cross objections for all the assessment years. Therefore, for the sake of brevity, the cross objections filed by the Revenue for the assessment year

ACIT 5(1)(1), Mumbai vs. Hari Krishna Exports Pvt. Ltd., Mumbai

In the result, the appeal filed by the revenue bearing ITA No

ITA 3618/MUM/2025[2012-13]Status: DisposedITAT Mumbai06 Aug 2025AY 2012-13

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankaracit 5(1)(1), Mumbai Vs Hari Krishna Exports Pvt Ltd Room No.568, 5Th Floor, 1701-B, 17Th Floor, The Capital Bk, Aayakar Bhavan, Mumbai-400 Mumbai-400 051 020 Pan: Aacch8430N Appellant Respondent

For Appellant: Shri Nitesh JoshiFor Respondent: Shri Hemanshu Joshi, SR DR
Section 143(3)Section 147Section 250Section 40

hearing : 04/08/2025 Date of pronouncement : 06/08/2025 O R D E R Per Anikesh Banerjee (JM): The instant appeal of the revenue and the cross objection filed by the assesse against the order of the National Faceless Appeal Centre (NFAC), Delhi [in 2 ITA 3618/Mum /2025 & CO 167/Mum/2025 Hari Krishna Exports ... clauses (l)(i) and (ii), of the aforementioned Circular. Accordingly, the appeal filed by the revenue is dismissed as not maintainable. Consequently, the cross-objection filed by the assessee is rendered infructuous and is dismissed as being academic in nature. 6. In the result, the appeal filed by the revenue

ITO 41(3)(1), Mumbai vs. Deepika Anil Agarwal, Mumbai

In the result the appeal filed by the revenue stands

ITA 1885/MUM/2025[2011-12]Status: DisposedITAT Mumbai06 Aug 2025AY 2011-12

Bench: Hon’Ble Shri Sandeep Gosain& Shri Girish Agrawal

Section 10(38)Section 132Section 132(4)Section 143Section 147Section 148Section 263Section 68

addition of sale value of M/s. Comfort Intech Ltd., in the reassessment proceedings. In the result, both the appeals of the Revenue and the cross objection filed by the assessee are dismissed. 6.15 Finally, keeping in the facts and circumstances of the case, we are inclined to hold that impugned ... addition of sale value of M/s. Comfort Intech Ltd., in the reassessment proceedings. In the result, both the appeals of the Revenue and the cross objection filed by the assessee are dismissed. 6.15 Finally, keeping in the facts and circumstances of the case, we are inclined to hold that impugned

Rajendra Kumar Mundra (HUF), Mumbai vs. National Faceless Assessment Centre (NFAC), Delhi

In the result the appeal filed by the assessee stands allowed

ITA 1000/MUM/2024[2016-17]Status: DisposedITAT Mumbai06 Aug 2025AY 2016-17

Bench: Hon’Ble Shri Sandeep Gosain& Shri Girish Agrawalrajendra Kumar Mundra Vs. Ito, Ward 24(3)(1) (Huf) Piramal Chamber C-28, Ameya Bldg, Behind Lalbaug, Mumbai – Ymca Dn Nagar Andheri (W) 400012. 400053. Pan/Gir No.Aadh6828J (Applicant) (Respondent)

Section 147Section 148Section 2Section 263Section 68Section 69A

discussion, the appeal filed by the department deserves to bed is missed. Result 39. In view of the above discussion and findings, memorandum of cross objections No 1/JP/2025filed by the assessee is allowed. Hans Raj Agarwal the appeal-ITA No.1253/JPR/2024filed by department is hereby dismissed. 5. Appellant Order ... department deserves to bed ismissed. Result 39. In view of the above discussion and 43 Rajendra Kumar Mundra (HUF)., Mumbai. findings, memorandum of cross objections No 1/JP/2025filed by the assessee is allowed. Hans Raj Agarwal the appeal-ITA No.1253/JPR/2024filed by department is hereby dismissed. 5. Appellant Order passed

The ACIT Central Circle -2, Kozhikode vs. M/S Kk Builders, Kannur

In the result, appeal filed by the Revenue stands allowed for statistical purposes and the cross objection filed by the assessee stands dismissed

ITA 444/COCH/2023[2013-14]Status: DisposedITAT Cochin04 Aug 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Acit, Central Circle-2, .... Appellant Kozhikode Vs. M/S. K.K. Builders, .... Respondents P P V , 526F, Peravoor, Kannur. [Pan : Aadfk 0068 K] C.O.No. 05/Coch/2023 (Arising Out Of Ita No. 444/Coch/2023) (Assessment Year : 2013-14) M/S. K.K. Builders, .... Applicant P P V , 526F, Peravoor, Kannur. [Pan : Aadfk 0068 K] Vs. Acit, Central Circle-2, .... Respondent Kozhikode

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153Section 153B

444/COCH/2023 & C.O.No. 05/COCH/2023 ( M/s. K.K. Builders) O R D E R Per: Inturi Rama Rao, AM This appeal by the Revenue and the cross objection by the assessee are directed against the order of Ld. Commissioner of Income Tax (Appeals), Kochi-3 [CIT(A)] dated 16/06/2023 for the Assessment Year ... assessment order passed is barred by limitation. Aggrieved by the order of Ld. CIT(A), the revenue is in appeal and assessee is in cross objection before this Tribunal. 4. It is contended by the ld. CIT-DR that the findings of the Ld. CIT(A) that assessment framed

Income Tax Officer, Income Tax Office, Feroj Khimjibhai Complex, Belagavi vs. S G Copper Products Pvt Ltd, Vaze Galli, M Vadgaon, Bgm

In the result, the appeal filed by the revenue and the cross objections of the assessee are allowed for statistical purposes

ITA 166/PAN/2023[2017-18]Status: DisposedITAT Panaji01 Aug 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.166/Pan/2023 & C.O.No.4/Pan/2024 (A.Y. 2017-18 ) I T O Ward -1 Vs S G Copper Products Civil Hospital Road, Pvt Limited, . Belgaum-590001. 125/A, Vazegalli, Karnataka. Vadgaon, Belgaum-590005, Karnataka. Pan .No. Aancs3201P (अपीलाथ"/Appellant) (""यथ"/Respondent) Revenue By Smt.Rijula Uniyal .Sr.Dr Assessee By Shri. Mahantesh K Hospeth.Ar सुनवाई क" तार"ख/Date Of Hearing 31.07.2025 घोषणा क" तार"ख/Date Of Pronouncement 01.08.2025 Order Per Bench: The Appeal Is Filed By The Revenue Against The Order Of The Nfac Delhi/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. & The Assessee Has Filed Cross Objection. 2.At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay In Filing The Cross Objections Before The Hon’Ble Tribunal & The Assesse Has Filed An Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned Are Reasonable & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Cross Objections. The Revenue Has Raised

revenue against the order of the NFAC Delhi/CIT(A) passed u/sec 143(3) and u/sec 250 of the Act. And the assessee has filed Cross Objection. 2.At the time of hearing, the Ld.AR of the assessee submitted that there is a delay in filing the Cross Objections before ... delay. Whereas, the facts mentioned are reasonable and the Ld. DR has no specific objections. Accordingly, we condone the delay and admit the Cross objections. The revenue has raised 2 ITA. No.166/PAN/2023 & C.O.No..4/PAN/2024. S G Copper Products Pvt Limited. the grounds of appeal challenging the order

Alkaben Nileshbhai Bujad, Jamnagar vs. ITO Ward 2 (7), Jamnagar

In the result, the appeal of the assessee (ITA No

ITA 500/RJT/2024[2017-18]Status: DisposedITAT Rajkot01 Aug 2025AY 2017-18

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.500/Rjt/2024 ("नधा"रणवष" / Assessment Year: (2017-18) (Hybrid Hearing) Alkaben Nileshbhaibujad Vs. Ito, Ward – 2(7), 401, Madhav Villa, Nr. Sainik Bhavan, Income Tax Office, Naghedi, S/S Street,Jamnagar – 361005 Jamnagar "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bznpb1124R (Appellant) (Respondent)

For Appellant: Shri Ravindra Manek, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 143(3)Section 250

Madhav Villa, Nr. Sainik Bhavan, Income Tax Office, Naghedi, S/s Street,Jamnagar – 361005 Jamnagar "थायीलेखासं./जीआइआरसं./PAN/GIR No.: BZNPB1124R (Appellant) (Respondent) Cross Objection (CO) No. 11/RJT/2025 (arising out of ITA No. 500/Rjt/2024) ("नधा"रणवष" / Assessment Year: (2017-18) ITO, Ward – 2(10), Vs. Alkaben NileshbhaiBujad Income Tax Office, 401, Madhav ... other hand, the Ld. Sr. DR has relied upon the order of the Ld. CIT(A), and the Ld. Sr. DR filed a Cross Objection stating that the Ld. CIT(A) has adjudicated the additional evidences in violation rule 46A of the Income Tax Rule. 8. We have heard both

Joint Commissioner of Income Tax (OSD), Corporate Circle-1, Coimbatore vs. Zf Wind Power Coimbatore Private Limited, Coimbatore

ITA 246/CHNY/2025[2013]Status: DisposedITAT Chennai01 Aug 2025

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 245 & 246/Chny/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.Ο No.21/Chny/2025 [In I.T.A. No.245/Chny/2025] The Joint Commissioner Of Income Tax (Osd), Corporate Circle 1, Coimbatore Vs. Zf Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering & Service Sector Sez, Annur Road, Village Kittampalayam & Karumathampatty, Coimbatore – 641 659. (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent/Cross Objector) राजस्व की ओर से /Revenue By : Shri P.K. Senthil Kumar, Addl.Cit निर्धारिती की ओर से/Assessee By : Shri Ashik Shah, Ca & Ms. Soundariya, Ca सुनवाई की तारीख/Date Of Hearing : 15.07.2025 घोषणा की तारीख/Date Of Pronouncement : 01.08.2025 आदेश /O R D Er Per George George K: These Appeals Filed By The Revenue Are Directed Against Two Orders Of The Commissioner Of Income Tax (Appeals), Chennai-16 Both Dated 28.11.2024 Passed U/S.250 Of The Income Tax Act (Hereinafter The 'Act'). The Relevant Assessment Years Are 2012-13 & 2013-14. The Assessee Has Also Filed Cross Objection For

For Appellant: Shri Ashik Shah, CA &For Respondent: Shri P.K. Senthil Kumar, Addl.CIT
Section 143(2)Section 144C(4)Section 250Section 92C

passed u/s.250 of the Income Tax Act (hereinafter the 'Act'). The relevant assessment years are 2012-13 & 2013-14. The assessee has also filed cross objection for assessment year 2012-13. 2. Common issues are raised in these appeals, hence they were heard together and are disposed off by this ... consolidated order. We shall first adjudicate appeal and cross objection concerning assessment year 2012-13. ITA No.245/CHNY/2025 & CO No.21/CHNY/2025 (AY 2012-13) 3. Brief facts are as follows: The assessee is a private limited company engaged in the manufacture and assembly of gear box for wind turbine generators. The assessee

Joint Commissioner of Income Tax (OSD), Corporate Circle-1, Coimbatore vs. Zf Wind Power Coimbatore Private Limited, Coimbatore

ITA 245/CHNY/2025[2012]Status: DisposedITAT Chennai01 Aug 2025

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita Nos.: 245 & 246/Chny/2025 निर्धारण वर्ष/Assessment Years:2012-13 & 2013-14 & C.O No.21/Chny/2025 [In I.T.A. No.245/Chny/2025] The Joint Commissioner Of Income Tax (Osd), Corporate Circle 1, Coimbatore Vs. Zf Wind Power Coimbatore Pvt. Ltd., Plot No.3, Hi Tech Engineering & Service Sector Sez, Annur Road, Village Kittampalayam & Karumathampatty, Coimbatore – 641 659. (अपीलार्थी/Appellant) राजस्व की ओर से /Revenue By निर्धारिती की ओर से/Assessee By सुनवाई की तारीख/Date Of Hearing घोषणा की तारीख/Date Of Pronouncement Pan: Aabch 8089G (प्रत्यर्थी/Respondent/Cross Objector) : Shri P.K. Senthil Kumar, Addl.Cit : Shri Ashik Shah, Ca & Ms. Soundariya, Ca : 15.07.2025 : 01.08.2025 आदेश /Order Per George George K: These Appeals Filed By The Revenue Are Directed Against Two Orders Of The Commissioner Of Income Tax (Appeals), Chennai-16 Both Dated 28.11.2024 Passed U/S.250 Of The Income Tax Act (Hereinafter The 'Act'). The Relevant Assessment Years Are 2012-13 & 2013-14. The Assessee Has Also Filed Cross Objection For

Section 143(2)Section 144C(4)Section 250Section 92C

passed u/s.250 of the Income Tax Act (hereinafter the 'Act'). The relevant assessment years are 2012-13 & 2013-14. The assessee has also filed cross objection for assessment year 2012-13. 2. Common issues are raised in these appeals, hence they were heard together and are disposed off by this ... consolidated order. We shall first adjudicate appeal and cross objection concerning assessment year 2012-13. ITA No.245/CHNY/2025 & CO No.21/CHNY/2025 (AY 2012-13) 3. Brief facts are as follows: The assessee is a private limited company engaged in the manufacture and assembly of gear box for wind turbine generators. The assessee

Assistant Commissioner of Income Tax (Central Circle)-1, Raipur vs. M/S. Chhatisgarh Distilleries Limited, Kolkata

In the result, appeal of the revenue in ITA No

ITA 103/RPR/2020[2017-18]Status: DisposedITAT Raipur31 Jul 2025AY 2017-18

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita No.103/Rpr/2020 Co No.15/Rpr/2023 "नधा"रण वष" / Assessment Year : 2017-18 The Assistant Commissioner Of Income Tax (Central Circle)-1, Raipur (C.G.)

For Appellant: Shri S.R Rao, AdvocateFor Respondent: Shri S.L Anuragi, Ld. CIT-DR
Section 115BSection 132Section 132(4)Section 153ASection 69C

Chhattisgarh Distilleries Limited ITA No. 103/RPR/2020 & CO No.15/RPR/2023 आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeal preferred by the revenue and cross objection by the assessee emanates from the order of the Ld.CIT(Appeals)- 3, Bhopal dated 16.09.2020 for the assessment year 2017-18 as per the grounds ... revenue are dismissed. 15. In the result, appeal of the revenue in ITA No.103/RPR/2020 for A.Y.2017-18 is dismissed. CO No.15/RPR/2023 A.Y.2017-18 16. In the cross-objection, the assessee had stated that it is only supportive of the order of the Ld. CIT(Appeals) which has already been upheld by this

Income Tax Officer (Exemption), Lucknow vs. Sapien Educational Society, Sultanpur

In the result, the appeal of the Revenue and Cross

ITA 311/LKW/2023[2018-19]Status: DisposedITAT Lucknow31 Jul 2025AY 2018-19

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2018-19 Income Tax Officer V. Sapien Educational (Exemption) Society Room No.426, 4Th Floor, 1, C/O Xaviers High Pratyaksh Kar Bhawan, 57, School, Mahvaria, Ram Tirath Marg, Lucknow- Sultanpur-228001. 226001. Pan: Aagas2725K (Appellant) (Respondent) C. O. No. 01/Lkw/2024 (In Arising Out Of Ita. No. 311/Lkw/2023) Assessment Year: 2018-19 Sapien Educational Society V. Income Tax Officer 1, C/O Xaviers High School, (Exemption) Mahvaria, Sultanpur-228001. Ram Tirath Marg Narhi, Lucknow-226001. Pan: Aagas2725K (Appellant) (Respondent) Appellant By: Shri Suyash Agarwal, Adv Respondent By: Shri Amit Kumar, Cit(Dr) O R D E R

For Appellant: Shri Suyash Agarwal, AdvFor Respondent: Shri Amit Kumar, CIT(DR)
Section 10Section 12ASection 143(1)Section 143(3)Section 270A

No.01/LKW/2024 Page 2 of 9 2. The order of Ld. CIT(A) be cancelled with suitable directions.” (A.1) The assessee has filed cross objection on the following grounds: - “1. Because, the Ld. Commissioner of Income Tax (Appeals) has erred on facts and law while not allowing benefit of provisions ... appeal is allowed. (C) As regards, ground no. 2 of appeal, this is being decided along with the grounds taken by the assessee in cross objection. In ground no. 2 of cross objection, the assessee has objected to the order of the Ld. CIT(A) restricting the application of funds

Assistant Commissioner of Income Tax, Central Circle-2, Kanpur. vs. M/S. Sushrut Institute of Plastic Surgery Private Limited, Lucknow

The appeal of the Department stands dismissed whereas the Cross Objection of the assessee stands allowed

ITA 30/LKW/2023[2019-20]Status: DisposedITAT Lucknow31 Jul 2025AY 2019-20

Bench: Shri. Sudhanshu Srivastava & Shri Nikhil Choudharyassessment Year: 2019-20 The Acit V. M/S Sushrut Institute Of Plastic Central Circle 2 Surgery Private Limited Kanpur 29, Shahmeena Road Lucknow Tan/Pan:Aaics2582G (Appellant) (Respondent) C.O. No.15/Lkw/2023 [Arising Out Of Ita No.30/Lkw/2023] Assessment Year: 2019-20 M/S Sushrut Institute Of Plastic V. The Acit Surgery Private Limited Central Circle 2 29, Shahmeena Road Kanpur Lucknow Tan/Pan:Aaics2582G (Cross - Objector) (Respondent)

For Appellant: Shri Ashish Jaiswal AdvocateFor Respondent: Shri Sunil Kumar Rajwanshi, D.R
Section 115BSection 133ASection 142ASection 143(3)Section 2(24)(x)Section 271ASection 36(1)(va)Section 69Section 69A

deleting the addition of Rs.16,82,01,789/- made by the Assessing Officer and the assessee has filed Cross Objection challenging the order of the ld. CIT(A) in sustaining the addition of Rs.6,92,900/- made by the AO under section 69 of the Act. 2.7 The Revenue ... amend any ground or grounds on or before the date of hearing of appeal. 2.8 The assessee has raised the following grounds in its Cross-Objection: 1. Whether under facts and circumstances of the case the CIT(A) was legally correct in confirming the addition of Rs.6

Deputy Commissioner of Income Tax, Central Circle 1, Coimbatore vs. Ram Battery India Private Limited, Erode

In the result, appeal filed by the revenue in ITA No

ITA 1167/CHNY/2025[2020-21]Status: DisposedITAT Chennai31 Jul 2025AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri S. R. Raghunathaआयकर अपील सं./Ita No.1167/Chny/2025 ननिाारण वर्ा/Assessment Year: 2020-21 V. Deputy Commissioner Of Income Ram Battery India Private Tax, Limited, Central Circle-1, No.406, Perundurai Road, Coimbatore Erode, Tamil Nadu- 638 009. [Pan: Aagcr3898A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Co No.37/Chny/2025 ननिाारण वर्ा/Assessment Year: 2020-21 Ram Battery India Private Limited, Deputy Commissioner Of No.406, Perundurai Road, Erode, Income Tax, Tamil Nadu- 638 009. Central Circle-1, [Pan: Aagcr3898A] Coimbatore (अपीलार्थी/Cross Objector/Appellant) (प्रत्यर्थी/Respondent) : अपीलार्थी की ओर से/ Appellant By Ms. R.Anitha, Addl. Cit. : प्रत्यर्थी की ओर से /Respondent By Mr.S.Sridhar, Advocate (Erode) For Cross Objector / Respondent सुनवाईकीतारीख/Date Of Hearing : 29.07.2025 घोर्णाकीतारीख /Date Of Pronouncement : 31.07.2025 आदेश / O R D E R Per Manu Kumar Giri, Jm: This Is An Appeal (Ita No.1167/Chny/2025) Preferred By The Revenue Against The Order Of The Ld. Commissioner Of Income Tax (Appeal)

Section 131Section 133A

Chennai-20 (in short ‘the Ld.CIT(A)’), dated 30.01.2025 for the Assessment Year (in short ‘AY’) 2020-21 and assessee has also filed Cross Objection No.37/Chny/2025 in ITA No.1167/Chny/2025. 2. The registry has noted that the appeal has been filed after delay of ‘24’ days and the assessee has filed ... Ld.CIT(Appeals) may be set aside and that of the Assessing Officer may be restored. 4. The assessee has raised the following Cross Objection: 1. The grounds by the Appellant Revenue are without any reasons and are baseless. 2. The CIT(A) is justified in deleting the addition with respect