“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

ITO-15(3)(1), Mumbai vs. Warasgaon Lake View Hotels Ltd, Mumbai

In the result, appeal of the revenue is dismissed and cross-

ITA 2788/MUM/2025[2015-16]Status: DisposedITAT Mumbai23 Jun 2025AY 2015-16

Bench: Shri Saktijit Dey, Hon'Ble & Shri Narendra Kumar Billaiya, Hon'Ble

For Appellant: Shri Nitesh Joshi, A/RsFor Respondent: Shri Swapnil Choudhary, Sr. D/R

Section 147Section 148Section 148ASection 149Section 3(1)Section 68

तारीख / Date of Pronouncement: 20/06/2025 आदेश/ORDER PER NARENDRA KUMAR BILLAIYA, AM: I.T.A. No. 2788/Mum/2025 & C.O. No. 141/Mum/2025 are appeal by the revenue and cross objection by the assessee preferred against the order of the NFAC, Delhi [hereinafter “the ld. CIT(A)"] dt. 07/02/2025 pertaining ... deleting the addition of Rs.4 Crores on account of share premium money added by the AO u/s 68 of the Act and in the cross objection the assessee had claimed that the jurisdictional conditions of Section 147 to 151 of the Act have not been fulfilled, therefore, the reopening

Income Tax Officer, Ward-62(1), New Delhi vs. Girish Kumar Gupta, Delhi

In the result, the appeal of the Revenue is dismissed and cross objections filed by the assessee is allowed

ITA 5366/DEL/2024[2015-16]Status: DisposedITAT Delhi23 Jun 2025AY 2015-16

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 148Section 68Section 69

NFAC), Delhi in Appeal No. NFAC/2014-15/10259769 dated C.O. No.43/Del/2025 ITO vs. Girish Kumar Gupta 25.09.2024 for Assessment Year 2015-16. The assessee also filed Cross Objections against the said order. 2. The following grounds of appeal taken by the Revenue are as under:- “1. Learned CIT(A) has erred ... Honor to add, alter, modify or delete any of the above questions of law.” C.O. No.43/Del/2025 ITO vs. Girish Kumar Gupta 3. The following Cross Objections are taken by the assessee. “1. The present reassessment proceedings initiated U/s 148 for the A.Y. 2015-16 in the case of the present

The ACIT, Central Circle-2, Morbi vs. M/S. Kishan Plus Minarals, Rajkot

In the result, appeal filed by the Revenue (In ITA No

ITA 124/RJT/2021[2019-20]Status: DisposedITAT Rajkot20 Jun 2025AY 2019-20

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं /.Ita No.124/Rjt/2021 With Cross Objection No.02/Rjt/2022 "नधा"रणवष"/ Assessment Year: 2019-20 Acit, Cent.Cir.2 M/S.Kishan Plus Minerals बनाम Rajkot. Jetpar Road, Nr. Pavadiyali Temple, Jasmatgadh Vs. Morbi. Pan : Aaqfk4689P (अपीलाथ"/Assessee) : (""यथ"/Respondent) "नधा"रती क" ओर से/Assessee By : Shri Mehul Ranpura, Ld. Counsel राज"व क" ओर से/Revenue By : Shri Sanjay Punglia, Ld. Cit-Dr सुनवाई क" तार"ख /Date Of Hearing : 29/01/2025 (Originally Heard Refixed On 05.06.2025 घोषणा क" तार"ख /Date Of Pronouncement : 20/06/2025 Order Per Dr. Arjun Lal Saini:

For Appellant: Shri Mehul Ranpura, Ld. CounselFor Respondent: Shri Sanjay Punglia, Ld. CIT-DR

Section 143(3)Section 250

TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं /.ITA No.124/RJT/2021 WITH Cross Objection No.02/RJT/2022 "नधा"रणवष"/ Assessment Year: 2019-20 ACIT, Cent.Cir.2 M/s.Kishan Plus Minerals बनाम Rajkot. Jetpar Road, Nr. Pavadiyali Temple, Jasmatgadh Vs. Morbi ... घोषणा क" तार"ख /Date of Pronouncement : 20/06/2025 ORDER PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the Revenue and Cross-objection filed by the assessee, pertaining to assessment year 2019-20, are directed against the common order, passed by the Learned Commissioner of Income Tax (Appeals

Shri Bharatkumar Iashwarbhai Bhatiya, Rajkot vs. The ITO, Ward-1 (1) (2), Rajkot

ITA 46/RJT/2023[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

/Date of Pronouncement : 19/06/2025 4 BHARATKUMAR ISHWARBHAI BHATIYA DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI आदेश / ORDER PER BENCH: This is bunch of twenty nine appeals, including Cross Objections (Cos) of assessees, consisting of common and identical issues; out of which eighteen appeals pertain to Bharatkumar Iashwarbhai Bhatiya, wherein ITA No.44/RJT/2023 pertains

Shri Bharatkumar Iashwarbhai Bhatiya, Rajkot vs. The ITO, Ward-1 (1) (2), Rajkot

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

ITA 45/RJT/2023[2012-13]Status: DisposedITAT Rajkot19 Jun 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinha

atta/Date of Pronouncement : 19/06/2025 1. BHARATKUMAR ISHWARBHAI BHATIYA. 2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI 37egT/ORDER PER BENCH: This is bunch of twenty nine appeals, including Cross Objections (Cos) of assessees, consisting of common and identical issues; out of which eighteen appeals pertain to Bharatkumar lashwarbhai Bhatiya, wherein ITA No.44/RJT/2023 pertains

Shri Bharatkumar Iashwarbhai Bhatiya, Rajkot vs. The ACIT, Central Cirl-1, Rajkot

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

ITA 44/RJT/2023[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

Bench: Dr. Arjun Lal Saini & Dinesh Mohan Sinhaआयकर अपील सं./Ita No. 134 & 135/Rjt/2023 (िनधा"रणवष" / Assessment Years: (2007-08 & 2008-09) Income Tax Officer, Ward- Shri Kherajmal Lekhrajbjai 5Th 1(2)(1), Aaykar Bhavan, Thavrani, 4- Parsana Nagar, Shri Vs. Floor, Room No. 517, Race Vaheguru Grupa, Near Refugee Course Ring Road, Rajkot-360 Colony, Rajkot-360 001 001 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Adrpt 5807 E (Appellant) (Respondent)

BHARATKUMAR ISHWARBHAI BHATIYA 2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI आदेश / O R D E R PER BENCH: This is bunch of twenty nine appeals, including Cross Objections (Cos) of assessees, consisting of common and identical issues; out of which eighteen appeals pertain to Bharatkumar Iashwarbhai Bhatiya, wherein ITA No.44/RJT/2023 pertains

The ITO Ward-1 (2) (1), Rajkot vs. Shri Khrajmal Lekhrajbhai Thavrani, Rajkot

ITA 135/RJT/2023[2008-09]Status: DisposedITAT Rajkot19 Jun 2025AY 2008-09

The ITO Ward-1 (2) (1), Rajkot vs. Shri Khrajmal Lekhrajbhai Thavrani, Rajkot

ITA 134/RJT/2023[2007-08]Status: DisposedITAT Rajkot19 Jun 2025AY 2007-08

The Income Tax Officer-Ward-2, Junagadh vs. Shri Damjibhai Lekhrajbhai Thavrani, Junagadh

ITA 33/RJT/2019[2011-12]Status: DisposedITAT Rajkot19 Jun 2025AY 2011-12

Pronouncement : 19/06/2025 4 1. BHARATKUMAR ISHWARBHAI BHATIYA 2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI आदेश / ORDER PER BENCH: This is bunch of twenty nine appeals, including Cross Objections (Cos) of assessees, consisting of common and identical issues; out of which eighteen appeals pertain to Bharatkumar Iashwarbhai Bhatiya, wherein ITA No.44/RJT/2023 pertains

The Income Tax Officer-Ward-2, Junagadh vs. Shri Damjibhai Lekhrajbhai Thavrani, Junagadh

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

ITA 32/RJT/2019[2010-11]Status: DisposedITAT Rajkot19 Jun 2025AY 2010-11

Section 132Section 142(1)Section 143(2)Section 153ASection 271(1)(c)

BHARATKUMAR ISHWARBHAI BHATIYA 2. DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI ORDERS PER BENCH: This is bunch of twenty nine appeals, including Cross Objections (Cos) of assessees, consisting of common and identical issues; out of which eighteen appeals pertain to Bharatkumar Iashwarbhai Bhatiya, wherein ITA No.44/RJT/2023 pertains to penalty proceedings. Seven appeals pertain ... 130/RJT/2017 (supra), therefore, respectfully following the binding precedent, we restore these appeals to the file of AO for fresh adjudication and cross objection of the assessee are dismissed as infructuous. 52 50. In the result, appeals filed by the Revenue, in ITA No.134-135/RJT/2023, are allowed for statistical purposes, whereas Cross

The Income Tax Officer-Ward-2, Junagadh vs. Shri Damjibhai Lekhrajbhai Thavrani, Junagadh

ITA 31/RJT/2019[2009-10]Status: DisposedITAT Rajkot19 Jun 2025AY 2009-10

Shri Damjibhai Lekhrajbhai Thavrani, Junagadh vs. The Income Tax Officer-Ward 1(2)(4), Rajkot

ITA 16/RJT/2019[2010-11]Status: DisposedITAT Rajkot19 Jun 2025AY 2010-11

तारीख / Date of Hearing : 04/06/2025 घोषणा की तारीख /Date of Pronouncement : 19/06/2025 आदेश / ORDER PER BENCH: This is bunch of twenty nine appeals, including Cross Objections (Cos) of assessees, consisting of common and identical issues; out of which eighteen appeals pertain to Bharatkumar Iashwarbhai Bhatiya, wherein ITA No.44/RJT/2023 pertains

The Dy. Commr. of Income Tax, Cen. Cir.-1, Rajkot vs. Bharatkumar Ishwarbhai Bhatiya, Rajkot

ITA 49/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

Pronouncement : 19/06/2025 4 H BHARATKUMAR ISHWARBHAI BHATIYA DHAMJIBHAI & KHIRAJMAL LEKHRAJBHAI THALVANI आदेश / ORDER PER BENCH: This is bunch of twenty nine appeals, including Cross Objections (Cos) of assessees, consisting of common and identical issues; out of which eighteen appeals pertain to Bharatkumar Iashwarbhai Bhatiya, wherein ITA No.44/RJT/2023 pertains to penalty

Bharatkumar Ishwarbhai Bhatiya, Rajkot vs. Asstt. Commr. of Income Tax, Cen. Cir.-1, Rajkot

ITA 4/RJT/2018[2013-14]Status: DisposedITAT Rajkot19 Jun 2025AY 2013-14

Shri Bharatkumar Ishwarbhai Bhatiya, Rajkot-Gujarat vs. The Assistant Commissioner of Income Tax, Central Circle-1, Rajkot-Gujarat

ITA 171/RJT/2015[2006-07]Status: DisposedITAT Rajkot19 Jun 2025AY 2006-07

ACIT Circle-64(1), New Delhi vs. Ashima Neb, Noida

In the result, appeal of the Revenue is dismissed being devoid of any merit

ITA 4206/DEL/2019[2008-09]Status: DisposedITAT Delhi19 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3953 और 4206 /िद"ी/2019(िन.व. 2008-09)

For Appellant: Shri Ashish Tripathi, Sr. DRFor Respondent: S/Shri Gautam Jain, Parth Singhal & Ankit Kumar, Advocates

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 4

4206/DEL/2019 & CO No. 142/Del/2019 (A.Y. 2008-09) आदेश/ORDER PER VIKAS AWASTHY, JM: These two appeals by the Revenue for AY 2008-09 and cross objection of the assessee are taken up together as they emanate from same set of facts. 2. This appeal by the Revenue is directed against ... No.4206/Del/2019 is dismissed. The assessee has filed CO to support the findings of the CIT(A). Once appeal of the Revenue is dismissed, Cross Objection of the assessee in CO No. 142/Del/2019 becomes infructuous, hence, is dismissed accordingly. 17. To sum up, ITA Nos. 3953 & 4206/DEL/2019 & CO No. 142/Del/2019

ACIT Circle-64(1), New Delhi vs. Ashima Neb, Noida

In the result, appeal of the Revenue is dismissed being devoid of any merit

ITA 3953/DEL/2019[2008-09]Status: DisposedITAT Delhi19 Jun 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri S Rifaur Rahmanआअसं.3953 और 4206 /िद"ी/2019(िन.व. 2008-09)

For Appellant: Shri Ashish Tripathi, Sr. DRFor Respondent: S/Shri Gautam Jain, Parth Singhal & Ankit Kumar, Advocates

Section 139(1)Section 143(1)Section 143(3)Section 147Section 148Section 4

Income Tax Officer Ward-1 Himatnagar, Himatnagar vs. Kalidas Jivabhai Patel, Himatnagar

In the result the appeal filed by the Revenue is dismissed and the Cross-Objection filed by the assessee is dismissed as not pressed

ITA 934/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad18 Jun 2025AY 2017-18

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.934/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 The Income Tax Officer, Kalidas Jivabhai Patel, Ward-1, बनाम/ Asian Parivar, V/S. Himatnagar. Nr. Mahakali Mandir Road, Himatnagar-383001. "थायी लेखा सं./Pan: Accpp5913D & C.O No.18/Ahd/2024 In आयकर अपील सं /Ita No.934/Ahd/2024 िनधा"रण वष" /Assessment Year : 2017-18 Kalidas Jivabhai Patel, The Income Tax Officer, Asian Parivar, बनाम/ Ward-1, V/S. Nr. Mahakali Mandir Road, Himatnagar. Himatnagar-383001. "थायी लेखा सं./Pan: Accpp5913D

For Appellant: Shri Vartik Chokshi with Shri Biren Shah, ARsFor Respondent: Shri Durga Dutt, CIT-DR

Section 143(1)Section 144BSection 147Section 148Section 148ASection 69

hereinafter referred to as “the Act”], vide order dated 30.05.2023, for the assessment year 2017–18. The assessee has also filed Cross-Objection in respect of the said appellate proceedings. Since both the Revenue’s appeal and the assessee’s cross- objection pertain to the same assessment and involve common ... Aggrieved by the order of CIT(A) the Revenue is in appeal before us and the assessee filed cross objection raising following respective grounds: i. In Revenue’s appeal - ITA No. 934/Ahd/2024 1. Whether on facts and circumstances and in law, the Ld. CIT(A) has erred in deleting

Income Tax Officer Ward 5(2)(1), Bengaluru vs. Jayantilal Bhagwanchand, Bengaluru

In the result, appeal of the revenue as well as the CO of the assessee stands dismissed

ITA 1180/BANG/2024[2011-12]Status: DisposedITAT Bangalore18 Jun 2025AY 2011-12

Bench: Shri Prashant Maharishi & Shri Prakash Chand Yadavassessment Year: 2011-12

For Appellant: Sri S.V. Ravishankar, A.RFor Respondent: Sri Balusamy N., D.R

relates to AY ITA No.1180/Bang/2024 & CO 29/Bang/2024 Jayantilal Bhagwanchand, Bengaluru Page 2 of 5 2011-12. Against this appeal, the assessee has also raised cross objection. 2. At the outset, we observe that there is a delay of 100 days in filing of present appeal by the revenue before

ITO Ward-19(2)(4), Mumbai vs. Nicaf LLP, Mumbai

In the result, the appeal filed by the revenue is dismissed and the cross objection filed by the assessee is allowed

ITA 1880/MUM/2025[2017-18]Status: DisposedITAT Mumbai18 Jun 2025AY 2017-18

Bench: Shri Vikram Singh Yadav, Am & Ms. Kavitha Rajagopal, Jm Ito, Ward-19(2)(4), Mumbai Nicaf Llp Room No. 507, 5Th Floor, Income Tax 11/12, Laxmi Mahal, Bombanji Petit Office, Piramal Chambers, Parel, Vs. Road, A. K. Marg, Kemps Corner, Mumbai – 400012. Mumbai – 400036. Pan/Gir No. Aanfn5731A (Appellant) : (Respondent) C.O. No. 86/Mum/2025; (Assessment Year: 2017-18) (Arising Out Of Ita No. 1880/Mum/2025) Nicaf Llp Ito, Ward-19(2)(4), Mumbai Room No. 507, 5Th Floor, Income 11/12, Laxmi Mahal, Bombanji Petit Road, A. K. Marg, Kemps Corner, Vs. Tax Office, Piramal Chambers, Mumbai – 400036. Parel, Mumbai – 400012. Pan/Gir No. Aanfn5731A (Appellant) : (Respondent) Assessee By : Shri Nishit Gandhi, Adv. Respondent By : Shri Leyaqat Ali Aafaqui, Sr Ar. Date Of Hearing : 16.06.2025 Date Of Pronouncement : 18.06.2025 O R D E R Per Kavitha Rajagopal, J M: This Appeal Has Been Filed By The Revenue & Cross Objection Filed By The Assessee, Challenging The Order Of The Learned Commissioner Of Income Tax (Appeals) Delhi (‘Ld. Cit(A)’ For Short), National Faceless Appeal Centre (‘Nfac’ For Short)

For Appellant: Shri Nishit Gandhi, AdvFor Respondent: Shri Leyaqat Ali Aafaqui, SR AR

Section 143(1)Section 143(2)Section 143(3)Section 250Section 47Section 68

Date of Pronouncement : 18.06.2025 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the revenue and cross objection filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) Delhi (‘ld. CIT(A)’ for short), National Faceless Appeal Centre ... appeal raised by the revenue. As we have upheld the order of ld. CIT(A), the grounds raised by the assessee in the cross objection is hereby allowed. 12. In the result, the appeal filed by the revenue is dismissed and the cross objection filed by the assessee is allowed