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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, New Delhi vs. Madhav Bhageria, New Delhi

ITA 2059/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jun 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 115BSection 132Section 133(6)Section 139(1)Section 142(1)Section 143(2)Section 250Section 68Section 69C

Date of hearing: 23.04.2025 Date of Pronouncement: 30.06.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeal is filed by the Revenue and the Cross- Objection (C.O.) is filed by the assessee in case of captioned assessee for Assessment year 2021-22. Since the issues involved in the appeal filed ... revenue and cross objection raised by the assessee in his C.O. are common therefore, both the appeal of the revenue and C.O. of the assessee are taken together and decided through a common order. 2. Brief facts of the case are that the assessee is an individual. Return of income

DCIT Central Circle 4, New Delhi vs. Grand Estate LLP, New Delhi

ITA 1389/DEL/2024[2021-22]Status: DisposedITAT Delhi30 Jun 2025AY 2021-22

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

Section 132Section 143(1)Section 143(2)Section 147Section 148

Date of hearing: 23.04.2025 Date of Pronouncement: 30.06.2025 ORDER PER MANISH AGARWAL, AM : The captioned appeals are filed by the Revenue and the Cross- Objections (C.O.) are filed by the assessee in case of captioned assessee for various Assessment years. Since the issues involved in all the appeals filed ... revenue and cross objections raised by the assessee in all the C.O.'s are common therefore, all the appeals of the revenue and all the C.O.'s of the assessee are taken together and decided through a common order. First we take revenue's appeal in ITA No. 4729/Del/2024

DCIT, Central Circle-30, New Delhi vs. Gurpreet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 940/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

Pooja Swaroop, CIT(DR) Date of Hearing 14/05/2025 Date of Pronouncement 30/06/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals and Cross Objections are filed by the Department as well as the Assessees against the orders of the Ld. Commissioner of Income Tax (appeals) (Ld. CIT(A)’ for short ... pertaining to the Assessment Year 2015-16. 2. The Ld. Counsel for the Assessee submitted that the Assessees will not be pressing the respective Cross-Objections, therefore, sought for dismissal of the above Cross-Objections. By recording the submission of the Ld. Assessee's Representative, C.O. No. 46/Del/2020, 49/Del/2020

DCIT Central Circle-30, New Delhi vs. Gurmeet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 939/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

Pooja Swaroop, CIT(DR) Date of Hearing 14/05/2025 Date of Pronouncement 30/06/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals and Cross Objections are filed by the Department as well as the Assessees against the orders of the Ld. Commissioner of Income Tax (appeals) (Ld. CIT(A)’ for short ... pertaining to the Assessment Year 2015-16. 2. The Ld. Counsel for the Assessee submitted that the Assessees will not be pressing the respective Cross-Objections, therefore, sought for dismissal of the above Cross-Objections. By recording the submission of the Ld. Assessee's Representative, C.O. No. 46/Del/2020, 49/Del/2020

DCIT Central Circle-30, New Delhi vs. Harpreet Kochar, New Delhi

In the result, the Appeals filed by the Revenue in ITA No

ITA 938/DEL/2020[2015-16]Status: DisposedITAT Delhi30 Jun 2025AY 2015-16

Bench: Shri M. Balaganesh & Sh. Yogesh Kumar U.S.Dcit Vs. Harpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4656N New Delhi Appellant Respondent Dcit Vs. Gurmeet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aaipk4654Q New Delhi Appellant Respondent Dcit Vs. Gurpreet Kochar Central Circle-30, Room 5, Kg Marg, No. 320, E-2 Ara Centre, New Delhi Jhandewalan Extension, Pan: Aizpk6763F New Delhi Appellant Respondent C.O No. 46/Del/2023 In Ita No. 938/Del/2020 (A.Y. 2015-16) Harpreetkochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4656N Appellant Respondent C.O No. 49/Del/2023 In Ita No. 939/Del/2020 (A.Y. 2015-16) Gurmeet Kochar Vs. Dcit, Central Circle-30, Room No. 5, Kg Marg, 320, E-2 Ara Centre, Jhandewalan New Delhi Extension, New Delhi Pan: Aaipk4654Q Appellant Respondent C.O Nos. 46, 47 & 49/Del/2020 Dcit Vs. Harpreetkochar

Section 132Section 153ASection 47Section 54F

Pooja Swaroop, CIT(DR) Date of Hearing 14/05/2025 Date of Pronouncement 30/06/2025 ORDER PER YOGESH KUMAR, U.S. JM: The captioned appeals and Cross Objections are filed by the Department as well as the Assessees against the orders of the Ld. Commissioner of Income Tax (appeals) (Ld. CIT(A)’ for short ... pertaining to the Assessment Year 2015-16. 2. The Ld. Counsel for the Assessee submitted that the Assessees will not be pressing the respective Cross-Objections, therefore, sought for dismissal of the above Cross-Objections. By recording the submission of the Ld. Assessee's Representative, C.O. No. 46/Del/2020, 49/Del/2020

DCIT, Central Circle-18, New Delhi vs. Geeta Sharma, Ghaziabad

ITA 727/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

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

Vinay Sharma, Sh. Dheer Chand Sharma, Sh. Guru Prasad Sharma and Smt. Geeta Sharma. The Revenues first and foremost appeal ITA No.712/Del/2019 with cross objection C.O. No.60/Del/2019 (for AY: 2011-12); and it's twin appeals each ITA No. 716 & 717/Del/2019; 721 & 722/Del/2019; 726 & 727/Del/2019 with cross objections C.O. Nos.64 ... facts raising identical issue(s) therein. We thus proceed to take up the Revenue's appeal ITA No.712/Del/2019 with Sh. Vinay Sharma's cross objection C.O. No.60/Del/2019 as the “lead” cases for the sake of convenience and brevity. 3. Learned CIT(DR) vehemently argues in this factual backdrop that

DCIT, Central Circle-18, New Delhi vs. Geeta Sharma, Ghaziabad

ITA 726/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

Vinay Sharma, Sh. Dheer Chand Sharma, Sh. Guru Prasad Sharma and Smt. Geeta Sharma. The Revenues first and foremost appeal ITA No.712/Del/2019 with cross objection C.O. No.60/Del/2019 (for AY: 2011-12); and it’s twin appeals each ITA No. 716 & 717/Del/2019; 721 & 722/Del/2019; 726 & 727/Del/2019 with cross objections ... facts raising identical issue(s) therein. We thus proceed to take up the Revenue’s appeal ITA No.712/Del/2019 with Sh. Vinay Sharma’s cross objection C.O. No.60/Del/2019 as the “lead” cases for the sake of convenience and brevity. 3. Learned CIT(DR) vehemently argues in this factual backdrop that

DCIT, Central Circle-18, New Delhi vs. Guru Prasad Sharma, Ghaziabad

ITA 722/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

Vinay Sharma, Sh. Dheer Chand Sharma, Sh. Guru Prasad Sharma and Smt. Geeta Sharma. The Revenues first and foremost appeal ITA No.712/Del/2019 with cross objection C.O. No.60/Del/2019 (for AY: 2011-12); and it’s twin appeals each ITA No. 716 & 717/Del/2019; 721 & 722/Del/2019; 726 & 727/Del/2019 with cross objections ... facts raising identical issue(s) therein. We thus proceed to take up the Revenue’s appeal ITA No.712/Del/2019 with Sh. Vinay Sharma’s cross objection C.O. No.60/Del/2019 as the “lead” cases for the sake of convenience and brevity. 3. Learned CIT(DR) vehemently argues in this factual backdrop that

DCIT, Central Circle-18, New Delhi vs. Guru Prasad Sharma, Ghaziabad

ITA 721/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

Vinay Sharma, Sh. Dheer Chand Sharma, Sh. Guru Prasad Sharma and Smt. Geeta Sharma. The Revenues first and foremost appeal ITA No.712/Del/2019 with cross objection C.O. No.60/Del/2019 (for AY: 2011-12); and it’s twin appeals each ITA No. 716 & 717/Del/2019; 721 & 722/Del/2019; 726 & 727/Del/2019 with cross objections ... facts raising identical issue(s) therein. We thus proceed to take up the Revenue’s appeal ITA No.712/Del/2019 with Sh. Vinay Sharma’s cross objection C.O. No.60/Del/2019 as the “lead” cases for the sake of convenience and brevity. 3. Learned CIT(DR) vehemently argues in this factual backdrop that

DCIT, Central Circle-18, New Delhi vs. Dheer Chand Sharma, Ghaziabadi

ITA 717/DEL/2019[2012-13]Status: DisposedITAT Delhi30 Jun 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

Vinay Sharma, Sh. Dheer Chand Sharma, Sh. Guru Prasad Sharma and Smt. Geeta Sharma. The Revenues first and foremost appeal ITA No.712/Del/2019 with cross objection C.O. No.60/Del/2019 (for AY: 2011-12); and it’s twin appeals each ITA No. 716 & 717/Del/2019; 721 & 722/Del/2019; 726 & 727/Del/2019 with cross objections ... facts raising identical issue(s) therein. We thus proceed to take up the Revenue’s appeal ITA No.712/Del/2019 with Sh. Vinay Sharma’s cross objection C.O. No.60/Del/2019 as the “lead” cases for the sake of convenience and brevity. 3. Learned CIT(DR) vehemently argues in this factual backdrop that

DCIT, Central Circle-18, New Delhi vs. Dheer Chand Sharma, Ghaziabadi

ITA 716/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

Vinay Sharma, Sh. Dheer Chand Sharma, Sh. Guru Prasad Sharma and Smt. Geeta Sharma. The Revenues first and foremost appeal ITA No.712/Del/2019 with cross objection C.O. No.60/Del/2019 (for AY: 2011-12); and it’s twin appeals each ITA No. 716 & 717/Del/2019; 721 & 722/Del/2019; 726 & 727/Del/2019 with cross objections ... facts raising identical issue(s) therein. We thus proceed to take up the Revenue’s appeal ITA No.712/Del/2019 with Sh. Vinay Sharma’s cross objection C.O. No.60/Del/2019 as the “lead” cases for the sake of convenience and brevity. 3. Learned CIT(DR) vehemently argues in this factual backdrop that

DCIT, Central Circle-18, Ghaziabad vs. Vinay Sharma, Ghaziabad

ITA 712/DEL/2019[2011-12]Status: DisposedITAT Delhi30 Jun 2025AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2011-12 Vs. Sh. Vinay Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdqps4406L (Appellant) (Respondent) With C.O. No.60/Del/2019 [Arising Out Of Ita No.712/Del/2019] Assessment Year: 2011-12 Vs. Dcit, Sh. Vinay Sharma, B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdqps4406L (Appellant) (Respondent) With Ita Nos.716 & 717/Del/2019 Assessment Years: 2011-12 & 2012-13 Vs. Sh. Dheer Chand Sharma, Dcit, Central Circle-18, B-373, Swarnajyanti Puram, New Delhi Ghaziabad Pan: Bdlps0502C (Appellant) (Respondent) With C.O. Nos.64 & 65/Del/2019 [Arising Out Of Ita Nos.716 & 717/Del/2019] Assessment Years: 2011-12 & 2012-13 Vs. Dcit, Sh. Dheer Chand Sharma B-373, Swarnajyanti Puram, Central Circle-18, Ghaziabad New Delhi Pan: Bdlps0502C (Appellant) (Respondent)

Section 144Section 153ASection 37(1)

Vinay Sharma, Sh. Dheer Chand Sharma, Sh. Guru Prasad Sharma and Smt. Geeta Sharma. The Revenues first and foremost appeal ITA No.712/Del/2019 with cross objection C.O. No.60/Del/2019 (for AY: 2011-12); and it’s twin appeals each ITA No. 716 & 717/Del/2019; 721 & 722/Del/2019; 726 & 727/Del/2019 with cross objections ... facts raising identical issue(s) therein. We thus proceed to take up the Revenue’s appeal ITA No.712/Del/2019 with Sh. Vinay Sharma’s cross objection C.O. No.60/Del/2019 as the “lead” cases for the sake of convenience and brevity. 3. Learned CIT(DR) vehemently argues in this factual backdrop that

Gangunaidu Sabbavarapu, Visakhapatnam vs. Income Tax Officer, Ward-2(5), Visakhpatnam

ITA 177/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2023-24
Section 10(37)Section 139(1)Section 143(1)Section 2(37)Section 250Section 254Section 96

case, the Tribunal erred in not allowing the assessee leave to raise in its own appeals additional grounds and in the departmental appeals cross objections regarding the deductibility of the sums transferred to contingency reserve and tariff and dividend control reserve?" (B) The Division Bench which heard the reference, finding

Assistant Commissioner of Income Tax, Salem vs. Pandyan Grama Bank, Salem

In the result, the appeal of the revenue is dismissed and the CO of the assessee is partly allowed

ITA 2870/CHNY/2024[2016]Status: DisposedITAT Chennai27 Jun 2025

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 2870/Chny/2024 & Co No.06/Chny/2025 (In Ita No.: 2870/Chny/2024) िनधा"रण वष" / Assessment Year: 2016-17 The Assistant Commissioner Of Pandyan Grama Bank, Income Tax, Vs. Now Known As Tamil Nadu Grama Circle 1, Bank, Salem. No.6, Yercaud Road, Hasthampatty, Salem – 636 007. [Pan: Aahat-7854-K] (अपीलाथ"/Appellant) (""थ"/Respondent) Assessee By : Shri. N. Arjun Raj, Advocate & Shri. P. Gurusamy, I.T.P. Department By : Shri. Shivanand K Kalakeri, C.I.T. सुनवाई की तारीख/Date Of Hearing : 15.04.2025 घोषणा की तारीख/Date Of Pronouncement : 27.06.2025

For Appellant: Shri. N. Arjun Raj, Advocate &For Respondent: Shri. Shivanand K Kalakeri, C.I.T
Section 143(2)Section 147Section 80P

की तारीख/Date of Pronouncement : 27.06.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, AM: This appeal filed by the Revenue and cross objection filed by the assessee are directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi ... assessment year 2016-17, vide order dated 18.07.2024. Since facts are identical and issues are common, appeal filed by the Revenue and cross objection filed by the assessee were heard and are being disposed off by this consolidated order. :-2-: I.T.A. No.:2870/Chny/2024 & C.O. No.06/Chny/2025 2. The revenue has raised

United Phosphorus Ltd, Mumbai vs. DCIT Cen Cir 38, Mumbai

ITA 6950/MUM/2013[2004-05]Status: DisposedITAT Mumbai27 Jun 2025AY 2004-05

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, Advocate and Ms. Saisudha Multani, CAFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

No.7028/Mum/2010 along with ITA 6709/Mum/2010 and CO 188/Mum/2011 13. We first take up appeal by the assessee as well as the revenue along with cross objection by the assessee against the appeal of the revenue arising out of assessment completed u/s.143(3) dated 18.12.2008. In the appeal filed ... statistical purposes. 17. In the result, appeal of the assessee is partly allowed. 18. We now take up appeal by the revenue along with cross objection filed by the assessee. Revenue in the two grounds raised by it in its appeal has challenged the deletion of addition of Rs.6

United Phosphorus Ltd ( Formelry Known As Search Chem Industries Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

ITA 5344/MUM/2013[2007-08]Status: DisposedITAT Mumbai27 Jun 2025AY 2007-08

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

No.7028/Mum/2010 along with ITA 6709/Mum/2010 and CO 188/Mum/2011 13. We first take up appeal by the assessee as well as the revenue along with cross objection by the assessee against the appeal of the revenue arising out of assessment completed u/s.143(3) dated 18.12.2008. In the appeal filed ... 7027/MUM/2010 and ors. United Phosphorus Ltd. AYs 2004-05 to 2007-08 18. We now take up appeal by the revenue along with cross objection filed by the assessee. Revenue in the two grounds raised by it in its appeal has challenged the deletion of addition of Rs.6

United Phosphorus Ltd (Formerly Known As Search Chem Industries Ltd ), Mumbai vs. DCIT Cen Cir 38, Mumbai

ITA 2172/MUM/2013[2005-06]Status: DisposedITAT Mumbai27 Jun 2025AY 2005-06

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, Advocate and Ms. Saisudha Multani, CAFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 1Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT

United Phosphorus Ltd ( Formerly Known As Search Chem Industries Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

ITA 7028/MUM/2010[2005-06]Status: DisposedITAT Mumbai27 Jun 2025AY 2005-06

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

No.7028/Mum/2010 along with ITA 6709/Mum/2010 and CO 188/Mum/2011 13. We first take up appeal by the assessee as well as the revenue along with cross objection by the assessee against the appeal of the revenue arising out of assessment completed u/s.143(3) dated 18.12.2008. In the appeal filed ... statistical purposes. 17. In the result, appeal of the assessee is partly allowed. 18. We now take up appeal by the revenue along with cross objection filed by the assessee. Revenue in the two grounds raised by it in its appeal has challenged the deletion of addition of Rs.6

United Phosphorus Ltd ( Formerly Known As Search Chem Industries Ltd), Mumbai vs. DCIT Cen Cir 38, Mumbai

ITA 7027/MUM/2010[2004-05]Status: DisposedITAT Mumbai27 Jun 2025AY 2004-05

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 80

No.7028/Mum/2010 along with ITA 6709/Mum/2010 and CO 188/Mum/2011 13. We first take up appeal by the assessee as well as the revenue along with cross objection by the assessee against the appeal of the revenue arising out of assessment completed u/s.143(3) dated 18.12.2008. In the appeal filed ... statistical purposes. 17. In the result, appeal of the assessee is partly allowed. 18. We now take up appeal by the revenue along with cross objection filed by the assessee. Revenue in the two grounds raised by it in its appeal has challenged the deletion of addition of Rs.6

DCIT CC-38, Mumbai vs. United Phophourus Ltd ( Formerly Knwon As Search Chem Indl. Ltd), Mumbai

ITA 6807/MUM/2010[2004-05]Status: DisposedITAT Mumbai27 Jun 2025AY 2004-05

Bench: Shri Pawan Singh & Shri Girish Agrawal

For Appellant: Ms. Vasanti Patel, AdvocateFor Respondent: Shri Abhishek Tharwal, Sr. DR
Section 2(24)(x)Section 36(1)(va)Section 80

No.7028/Mum/2010 along with ITA 6709/Mum/2010 and CO 188/Mum/2011 13. We first take up appeal by the assessee as well as the revenue along with cross objection by the assessee against the appeal of the revenue arising out of assessment completed u/s.143(3) dated 18.12.2008. In the appeal filed ... statistical purposes. 17. In the result, appeal of the assessee is partly allowed. 18. We now take up appeal by the revenue along with cross objection filed by the assessee. Revenue in the two grounds raised by it in its appeal has challenged the deletion of addition of Rs.6