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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

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

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5099/DEL/2024[2016-17]Status: DisposedITAT Delhi23 Jul 2025AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 153ASection 263

ORDER Per Bench: The instant batch of eleven Revenue’s appeals ITA Nos. 5084 to 5088 & 5097 to 5102/Del/2024 with assessee’s as many cross objections CO Nos. 64 to 74/Del/2025, arise against the CIT(A)-29, New Delhi’s common order dated 20.08.2024, in assessment years ... view that all these section 153A assessment forming subject matter of adjudication in Revenue’s instant eleven appeals and the assessee’s as many cross objections; deserves to be quashed as non-est in the eyes of law in very terms. We order accordingly. 5. All other pleadings on merits

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5098/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jul 2025AY 2015-16

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 153ASection 263

ORDER Per Bench: The instant batch of eleven Revenue’s appeals ITA Nos. 5084 to 5088 & 5097 to 5102/Del/2024 with assessee’s as many cross objections CO Nos. 64 to 74/Del/2025, arise against the CIT(A)-29, New Delhi’s common order dated 20.08.2024, in assessment years ... view that all these section 153A assessment forming subject matter of adjudication in Revenue’s instant eleven appeals and the assessee’s as many cross objections; deserves to be quashed as non-est in the eyes of law in very terms. We order accordingly. 5. All other pleadings on merits

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5097/DEL/2024[2014-15]Status: DisposedITAT Delhi23 Jul 2025AY 2014-15

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 153ASection 263

ORDER Per Bench: The instant batch of eleven Revenue’s appeals ITA Nos. 5084 to 5088 & 5097 to 5102/Del/2024 with assessee’s as many cross objections CO Nos. 64 to 74/Del/2025, arise against the CIT(A)-29, New Delhi’s common order dated 20.08.2024, in assessment years ... view that all these section 153A assessment forming subject matter of adjudication in Revenue’s instant eleven appeals and the assessee’s as many cross objections; deserves to be quashed as non-est in the eyes of law in very terms. We order accordingly. 5. All other pleadings on merits

ACIT Central Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5088/DEL/2024[2018-19]Status: DisposedITAT Delhi23 Jul 2025AY 2018-19

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 153ASection 263

ORDER Per Bench: The instant batch of eleven Revenue’s appeals ITA Nos. 5084 to 5088 & 5097 to 5102/Del/2024 with assessee’s as many cross objections CO Nos. 64 to 74/Del/2025, arise against the CIT(A)-29, New Delhi’s common order dated 20.08.2024, in assessment years ... view that all these section 153A assessment forming subject matter of adjudication in Revenue’s instant eleven appeals and the assessee’s as many cross objections; deserves to be quashed as non-est in the eyes of law in very terms. We order accordingly. 5. All other pleadings on merits

ACIT Cental Circle 25, New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5087/DEL/2024[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 153ASection 263

ORDER Per Bench: The instant batch of eleven Revenue’s appeals ITA Nos. 5084 to 5088 & 5097 to 5102/Del/2024 with assessee’s as many cross objections CO Nos. 64 to 74/Del/2025, arise against the CIT(A)-29, New Delhi’s common order dated 20.08.2024, in assessment years ... view that all these section 153A assessment forming subject matter of adjudication in Revenue’s instant eleven appeals and the assessee’s as many cross objections; deserves to be quashed as non-est in the eyes of law in very terms. We order accordingly. 5. All other pleadings on merits

ACIT Cental Circle 25 New Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5086/DEL/2024[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 153ASection 263

ORDER Per Bench: The instant batch of eleven Revenue’s appeals ITA Nos. 5084 to 5088 & 5097 to 5102/Del/2024 with assessee’s as many cross objections CO Nos. 64 to 74/Del/2025, arise against the CIT(A)-29, New Delhi’s common order dated 20.08.2024, in assessment years ... view that all these section 153A assessment forming subject matter of adjudication in Revenue’s instant eleven appeals and the assessee’s as many cross objections; deserves to be quashed as non-est in the eyes of law in very terms. We order accordingly. 5. All other pleadings on merits

ACIT Central Circle 25 Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5085/DEL/2024[2011-12]Status: DisposedITAT Delhi23 Jul 2025AY 2011-12

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 153ASection 263

ORDER Per Bench: The instant batch of eleven Revenue’s appeals ITA Nos. 5084 to 5088 & 5097 to 5102/Del/2024 with assessee’s as many cross objections CO Nos. 64 to 74/Del/2025, arise against the CIT(A)-29, New Delhi’s common order dated 20.08.2024, in assessment years ... view that all these section 153A assessment forming subject matter of adjudication in Revenue’s instant eleven appeals and the assessee’s as many cross objections; deserves to be quashed as non-est in the eyes of law in very terms. We order accordingly. 5. All other pleadings on merits

ACIT Central Circle- 25 Delhi, Delhi vs. Sanjay Jain, Delhi

ITA 5084/DEL/2024[2009-10]Status: DisposedITAT Delhi23 Jul 2025AY 2009-10

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Sh. Pavan Ved, Adv., Sh. Mohit Gupta, CAFor Respondent: Sh. Mahesh Kumar, CIT-DR

Section 153ASection 263

ORDER Per Bench: The instant batch of eleven Revenue’s appeals ITA Nos. 5084 to 5088 & 5097 to 5102/Del/2024 with assessee’s as many cross objections CO Nos. 64 to 74/Del/2025, arise against the CIT(A)-29, New Delhi’s common order dated 20.08.2024, in assessment years ... view that all these section 153A assessment forming subject matter of adjudication in Revenue’s instant eleven appeals and the assessee’s as many cross objections; deserves to be quashed as non-est in the eyes of law in very terms. We order accordingly. 5. All other pleadings on merits

DCIT, New Delhi vs. Amit Goel, Delhi

In the result, appeal is allowed

ITA 2965/DEL/2024[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M Balaganeshआ.अ.सं/.I.T.A No.2965/Del/2024 िनधा"रणवष"/Assessment Year:2012-13 बनाम Dcit, Amit Goel, Room No.221, 2Nd Floor, Vs. S-33, Panchsheel Park, C.R. Building, I.P. Estate, Hauz Khas, New Delhi. New Delhi. Pan No.Aaapg7084L अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.85/Del/2024 (Arising Out Of I.T.A No.2965/Del/2024) िनधा"रणवष"/Assessment Year:2012-13 बनाम Amit Goel, Dcit, Room No.221, 2Nd Floor, S-33, Panchsheel Park, Vs. Hauz Khas, New Delhi. C.R. Building, I.P. Estate, Pan No.Aaapg7084L New Delhi. अपीलाथ" Appellant ""यथ"/Respondent

Section 143(3)Section 69C

No.221, 2nd Floor, Vs. S-33, Panchsheel Park, C.R. Building, I.P. Estate, Hauz Khas, New Delhi. New Delhi. PAN No.AAAPG7084L अपीलाथ" Appellant ""यथ"/Respondent & Cross Objection No.85/Del/2024 (Arising out of I.T.A No.2965/Del/2024) िनधा"रणवष"/Assessment Year:2012-13 बनाम AMIT GOEL, DCIT, Room No.221, 2nd Floor, S-33, Panchsheel Park ... तारीख/ Date of hearing: 03.06.2025 23.07.2025 उ"ोषणाक"तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M. This appeal and cross objection are filed by the Revenue and Assessee respectively against the order of the Ld. CIT(Appeals)-NFAC, ITA No.2965/Del/2024 & CO No.85/Del/2024 dated

ACIT, Central Circle 26, Delhi vs. Round Squre Exim Pvt. Ltd., Delhi

In the result, four appeals of the Revenue and four Cross

ITA 194/DEL/2022[2017-18]Status: DisposedITAT Delhi23 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 194/Del/2022 (A.Y 2017-18) Acit Vs Round Squre Exim Pvt. Ltd. Central Circle-26 B-163, Block-B, Amar Room No. 323, Ara Centre Colony, Lajpat Nagar, Jhandewalan Extension, Delhi Delhi Pan: Aaecr5167Q

Date of Hearing 16/07/2025 Date of Pronouncement 23/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeal is filed by the Revenue and the Cross Objection is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals(‘Ld. CIT(A)’ for short), New Delhi dated 23/11/2021 ... 194/Del/2022& C.O No. 199/Del/2022 ACIT Vs. Round Squre Exim 13. Since, the Department’s appeals are dismissed, the assessee has not pressed the Cross objections, hence, the COs stands rejected as infructuous. 14. The facts and issues raised in the Revenue’s appeal and Cross Objections of the assessee

DCIT Central Circle-2, Delhi vs. Apple Commodities Ltd., Gautam Budh Nagar

ITA 1405/DEL/2022[2012-13]Status: DisposedITAT Delhi23 Jul 2025AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri M Balaganesh

Section 139(1)Section 143(3)Section 147Section 148

Jhandewalan Extension, New Delhi. अपीलार्थी Appellant बनाम Vs. APPLE COMMODITIES LTD., B-16, Sector-2, Gautam Budh Nagar, Uttar Pradesh. PAN No.AADCA0300K प्रत्यर्थी/Respondent & Cross Objection No.72/Del/2022 (Arising out of I.T.A No.1405/Del/2022) निर्धारणवर्ष/Assessment Year: 2012-13 APPLE COMMODITIES LTD., B-16, Sector-2, Gautam Budh Nagar, Uttar Pradesh ... सुनवाईकीतारीख / Date of hearing: उद्घोषणाकीतारीख /Pronouncement on 03.06.2025 23.07.2025 1 ITA No.1405/Del/2022 & CO No.72/Del/2022 PER C.N. PRASAD, J.M. आदेश /ORDER The appeal and cross objection are filed by the Revenue and Assessee respectively against the order of the Ld. CIT(Appeals)-4, Kanpur dated

Solo Hotels India Private Limited, Kolkata vs. Circle 11(1).Kolkata, Kolkata

In the result, appeal filed by the Revenue is dismissed as infructuous and Cross

ITA 2540/KOL/2024[2015-16]Status: DisposedITAT Kolkata22 Jul 2025AY 2015-16

Bench: The Ld. Cit(A), Wherein Appeal Of The Assessee Has Been Dismissed As There Was Non-Compliance On Behalf Of The Assessee. Being Aggrieved By & Dissatisfied The Assessee Preferred Appeal Before Us.

Section 142(1)Section 147Section 148Section 148ASection 149Section 250

consequently, the notice dated 27/07/2022 is clearly barred by limitation and on this ground, the assessment proceedings u/s.147 is hereby quashed. Accordingly, the cross objection filed by the assessee is allowed and all the grounds raised by the Revenue are dismissed as infructuous. 10. In the result, appeal filed ... Revenue is dismissed as infructuous and Cross Objection of the assessee is allowed. 6. In the present case, it admits of no doubt that notice u/s 148 of the Act was issued on 29.07.2022 being clearly barred by limitation. In the case of the assessee the period of 6 years

DCIT, CC-3, Ludhiana, Kitchlu Nagar vs. Sh. Aman Batra, Civil Lines

Appeal stands dismissed

ITA 1041/CHANDI/2024[2022-23]Status: DisposedITAT Chandigarh21 Jul 2025AY 2022-23

Bench: or at the time of hearing of the appeal.

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Manav Bansal, CIT, DR

Section 143(2)Section 144BSection 28Section 69Section 69ASection 69C

Central Circle-3, Ludhiana Opp. Session Court, Civil Lines, Kitchlu Nagar Ludhiana-141001, Punjab "ायी लेखा सं./PAN NO: AEDPB2746M अपीलाथ"/Appellant ""थ"/Respondent Cross Objection No. 42/Chd/2024 In (आयकर अपील सं./ ITA No. 1041/Chd/ 2024) िनधा"रण वष" / Assessment Year : 2022-23 Shri Aman Batra बनाम The DCIT ... Ludhiana dt. 19/07/2024 pertaining to Assessment Year 2022-23. On receipt of notice in Revenue’s appeal, assessee has filed Cross Objection bearing No. 42 of 2024. 2. In Revenue’s appeal following grounds have been raised by the Department: 1. Whether upon facts and circumstances of the case

Makson Pharmaceuticals(India) Private Limited, Surendranagar vs. Pr. CIT, Ahmedabad-3, Ahmedabad

In the result, appeal filed by the assessee is allowed

ITA 1017/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad21 Jul 2025AY 2018-19

For Appellant: Shri M J Ranpura, A.RFor Respondent: Shri Alpesh Parmar, CIT. DR

Section 143(3)Section 14ASection 263

Ahmedabad ITA No. 1398/AHD/2018 which reads as under "22. As regards the issue raised by the assessee in Ground No. 3 of its cross objection for A.Y. 2013-14 relating to the disallowance made on account of depreciation on staff quarters, it is observed that the claim of the assessee ... whereby depreciation @ 5% was allowed on staff quarters as per the prescribed rate applicable to the building. Ground No. 3 of the assessee's Cross Objection for A.Y. 2013-14 is accordingly dismissed." On perusal of the above facts and the decision of Mumbai Tribunal in case of Adani Petronet

ACIT, Central Circle-2(3), Pune vs. Subhash Jivraj Jain, Pune

In the result, the appeal filed by the Revenue is dismissed and the CO filed by the assessee is allowed

ITA 1690/PUN/2024[2017-18]Status: DisposedITAT Pune21 Jul 2025AY 2017-18

Bench: Shri R. K. Panda & Ms Astha Chandraassessment Year : 2017-18

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Akhilesh Srivastva, Addl.CIT

Section 131Section 132Section 143(2)Section 153C

directed against the order dated 01.05.2024 of the Ld. CIT(A), Pune-12 relating to assessment year 2017-18. The assessee has filed the Cross Objection against the appeal filed by the Revenue. For the sake of convenience, the appeal filed by the Revenue and the Cross Objection ... 153C r.w.s. 143(3) be declared null and void. 4] The respondent craves leave to add, alter, amend or delete any of the above cross objections. 9. The Ld. Counsel for the assessee at the outset referring to the satisfaction note by the JCIT (OSD), Central Circle 2(3), Pune

Income Tax Officer 5(2)(1), Mumbai vs. Micro Plantae Limited, Mumbai

In the result, appeal of the Revenue and Cross Objection of the assessee are dismissed

ITA 2926/MUM/2025[2007-08]Status: DisposedITAT Mumbai21 Jul 2025AY 2007-08

Bench: SHRI AMIT SHUKLA (Judicial Member), SMT RENU JAUHRI (Accountant Member)

Section 132Section 143(3)Section 153ASection 153CSection 271(1)(c)

No.123/Mum/2025 Micro Plantea Limited आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the Revenue and Cross Objection by the assessee in the quantum of assessment passed u/s.153A r.w.s. 143(3) for the A.Y.2007-08. 2. The Revenue is aggrieved by deletion ... assessment u/s.153C. Accordingly, the penalty deleted by the ld. CIT (A) is confirmed and the appeal of the Revenue is dismissed. 7. Since Cross Objection of the assessee has raised certain other legal grounds which are purely academic in view of the fact that penalty has already been deleted

Dy. Commissioner of Income Tax, Mumbai vs. Ramesh Pannalal Ranawat, Mumbai

In the result, the appeal by the department and cross objection by the assessee are

ITA 5688/MUM/2024[2014-15]Status: DisposedITAT Mumbai21 Jul 2025AY 2014-15

Bench: Shri Saktijit Dey, Vp & Shri Girish Agrawal, Am Dy. Cit-17(1) Late Ramesh Pannalal Ranawat Room No. 232, 2Nd Floor, Through Rahul Ramesh Ranawat G-Block, Kautilya Bhavan, (Legal Heir Of Late Ramesh Bandra Kurla Complex, Vs. Pannalal Ranawat) 1St Floor, Rangwala Building, Bandra, Mumbai-400 051 13/15, Dhanji Street, Kalbadevi, Mumbai-400 003 Pan/Gir No. Adtpr 8070 M (Revenue) : (Assessee) & Co No. 291/Mum/2024 (Arising Out Of Ita No. 5688/Mum/2024) (Assessment Year: 2014-15) Late Ramesh Pannalal Ranawat Dy. Cit-17(1) Room No. 232, 2Nd Floor, Through Rahul Ramesh Ranawat (Legal Heir Of Late Ramesh Pannalal G-Block, Kautilya Bhavan, Ranawat) Vs. Bandra Kurla Complex, 1St Floor, Rangwala Building, Bandra, Mumbai-400 051 13/15, Dhanji Street, Kalbadevi, Mumbai-400 003 Pan/Gir No. Adtpr 8070 M (Assessee) : (Revenue)

For Appellant: Shri Vipul JainFor Respondent: Shri Bhangepatil Pushkaraj Ramesh

Date of Hearing : 25.04.2025 Date of Pronouncement : 21.07.2025 O R D E R Per Saktijit Dey, VP: The captioned appeal by the department and cross objection by the assessee, arise out of order dated 02.09.2024, passed by National Faceless Appeal Centre, Delhi (NFAC for short), pertaining to the assessment year ... department’s appeal, being ITA No. 5688/Mum/2024, it has become infructuous. Hence, dismissed. 21. In the result, the appeal by the department and cross objection by the assessee are dismissed. Order pronounced in the open court on 21.07.2025 (Girish Agrawal) (Saktijit Dey) Accountant Member Vice President Mumbai; Dated : 21.07.2025 Roshani

DCIT CC 7(3), Mumbai vs. M/S Tirupati Developers, Mumbai

In the result, both the appeal of the revenue and CO of the assessee are

ITA 2165/MUM/2019[2012-13]Status: DisposedITAT Mumbai21 Jul 2025AY 2012-13

Bench: Ms. Kavitha Rajagopal & Smt. Renu Jauhriआयकर अपील सं./Ita No. 2165/Mum/2019 (निर्धारण वर्ष / Assessment Year :2012-13) Dcit Cc – 7(3), Room No. 655, 6Th Floor, Aayakar Bhavan, M. K. Road, Mumbai-400020 V/S. बनाम M/S. Tirupati Developers. 419, Laxmi Plaza, Laxmi Industrial Estate, New Link Road, Andheri (W.), Mumbai-400053 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaeft6810B Appellant/अपीलार्थी .. Respondent/प्रतिवादी प्रति आपत्ति सं./ Co No. 110/Mum/2021 (Arising Out Of Ita No. 2165/Mum/2019) (निर्धारण वर्ष / Assessment Year :2012-13) M/S. Tirupati Developers. V/S. Dcit Cc – 7(3), 419, Laxmi Plaza, Laxmi बनाम Room No. 655, 6Th Floor, Industrial Estate, New Aayakar Bhavan, M. K. Link Road, Andheri (W.), Road, Mumbai-400020 Mumbai-400053 Appellant/अपीलार्थी .. Respondent/प्रतिवादी स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaeft6810B निर्धारिती की ओर से /Assessee By: Shri Rushabh Mehta राजस्व की ओर से /Revenue By: Shri Biswanath Das सुनवाई की तारीख / Date Of Hearing 18.07.2025 घोषणा की तारीख/Date Of Pronouncement 21.07.2025 Page 2

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Biswanath Das

Section 132Section 143(3)Section 153ASection 250Section 68

Tirupati Developers आदेश / ORDER PER RENU JAUHRI [А.М.] :- The above appeal is filed by the revenue, against which the assessee has filed the cross objection, challenging the order of the Learned Commissioner of Income-tax (Appeals), Mumbai-49 [hereinafter referred to as “CIT(A)"] dated 29.01.2019 passed u/s.250 ... correct in the treatment of the unsecured loans considering the preponderance of probability.." 3. The assessee has raised the following ground of cross objections: “1. (a) The Id. CIT(A) erred in facts and law in dismissing the jurisdictional validity of assessment u/s.143(3) r.w.s.153A

Dy. Commississioner of Income Tax, Dehradun vs. Schlumberger Asia Services Limited, Gurgaon

In the result, the Cross Objection No

ITA 172/DDN/2024[2008-09]Status: DisposedITAT Dehradun18 Jul 2025AY 2008-09

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Revenue in ITA Nos. 172/DDN/2024, I.T.A. No. 143/DDN/2024 and I.T.A. No. 142/DDN/2024. 8. Since we have dismissed the Appeals filed by the Revenue, the Cross Objection filed by the Assessee have become in-fructuous. 9. In the result, the Cross Objection No. 1/DDN/2025 filed by the Assessee is dismissed. Order

Assistant Commissioner of Income Tax, Dehradun vs. Schlumberger Asia Services Limited, Haryana

In the result, the Cross Objection No

ITA 143/DDN/2024[2016-17]Status: DisposedITAT Dehradun18 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Revenue in ITA Nos. 172/DDN/2024, I.T.A. No. 143/DDN/2024 and I.T.A. No. 142/DDN/2024. 8. Since we have dismissed the Appeals filed by the Revenue, the Cross Objection filed by the Assessee have become in-fructuous. 9. In the result, the Cross Objection No. 1/DDN/2025 filed by the Assessee is dismissed. Order