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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

Income Tax Officer -1(1), Raipur vs. Suresh Kumar Jethwani, Raipur

The appeal of the revenue is partly allowed for statistical purposes

ITA 451/RPR/2024[2011-12]Status: DisposedITAT Raipur21 Apr 2025AY 2011-12

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.451/Rpr/2024 Co. No.18/Rpr/2024 "नधा"रण वष" / Assessment Year : 2011-12 The Income Tax Officer-1(1), Raipur (C.G.) ........अपीलाथ" / Appellant बनाम / V/S. Suresh Kumar Jethwani Prop. Reena Electronics, Oppo. Manju Mamta, M.G.Road, Raipur (C.G.)-492 001 Pan: Aebpj7686N ……""यथ" / Respondent

For Appellant: Shri R.B Doshi, CAFor Respondent: Dr. Priyanka Patel, Sr. DR
Section 133(6)Section 143(2)Section 147Section 148Section 250(4)Section 69A

facts. 5. Any other ground which may be adduced at the time of hearing.” 2. The assessee by filing the cross-objection for the year under consideration has raised following grounds: “1. Without prejudice to the addition deleted on merits, Ld. CIT(A) erred in dismissing following grounds taken before ... quashed as illegal and not sustainable. 2. The cross objector reserves the right to add, amend, modify or alter any of the ground/s of cross objection.” 3. The Ld. Sr. Departmental Representative (for short “DR”) assailing the grounds of appeal submitted that certain additional evidences had been relied upon

Marie Products Private Limited, Jaipur vs. Assistant Commissioner of Income Tax, Circle 7, Jaipur

In the result, the appeal of the assessee is partly allowed

ITA 771/JPR/2023[2018-19]Status: DisposedITAT Jaipur21 Apr 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Sh. Ajay Malik, CIT
Section 14Section 142(1)Section 143(3)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

Income Tax Officer, Ward-1, Ichalkaranji vs. Sanjay Ghodawat Buildcon LLP, Chipri

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 1337/PUN/2024[2015-16]Status: DisposedITAT Pune21 Apr 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1337/Pun/2024 Assessment Year : 2015-16

For Appellant: Shri Arvind DesaiFor Respondent: Shri Prashanth GS
Section 142(1)Section 144Section 263Section 40Section 46A(3)Section 57

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL

Income Tax Officer, Ward-1(1), Kolkata vs. Saanvi Developers and Realtors Pvt Ltd, Kolkata

In the result, the appeals of the Revenue and the CO of the assessee are dismissed

ITA 2072/KOL/2024[2014-15]Status: DisposedITAT Kolkata21 Apr 2025AY 2014-15

Bench: Shri George Mathan, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Akkal Dudhewala, ARFor Respondent: Shri Praveen Kishore

hereinafter referred to as the “Ld. CIT(A)”] even dated 08.05.2024 for the AYs 2011-12 & 2014-15. The CO No. 36/KOL/2025 is the cross objection filed by the assessee in the Revenue’s appeal arising in ITA No. 2072/KOL/2024 for A.Y. 2014-15. ITA Nos.2072 & 2073/KOL/2024 CO No. 36/KOL/2025 ... mentioned are reasonable and the same are accepted and the delay is condoned. 04. At the time of hearing, the ld. AR withdrew his cross objections. Consequently, the cross objections filed by the assessee stands dismissed as withdrawn. 05. In respect of appeals of the Revenue

DCIT, Muzaffarnagar vs. M/S. Mittal Construction Unit, Muzaffarnagar

In the result, the appeal filed by the Revenue is dismissed and CO filed by the assessee is partly allowed as stated above

ITA 3752/DEL/2017[2013-14]Status: DisposedITAT Delhi21 Apr 2025AY 2013-14

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Ankit Gupta, AdvocateFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR
Section 143(3)Section 145(3)Section 68

Income Tax (Appeals), Muzaffarnagar[“Ld. CIT(A)”, for short]dated 23.03.2017 for the Assessment Year 2013-14. The 2 CO No.91/Del/2023 assessee also filed cross objections against the order of ld. CIT (A) dated 23.03.2017 for AY 2013-14. 2. First we take up Revenue’s appeal being ITA No.3752/Del/2017 ... detailed findings of ld. CIT(A). Therefore, we are inclined to dismiss the ground no.3 raised by the Revenue. 13. Assessee filed the cross objections in support of the appellate order. At the time of hearing, ld. AR of the assessee submitted that in case the Bench decided the issue

DCIT, Circle 42(1)(1), Income Tax Department vs. Ghanshyam Rasiklal Shah, Mumbai

In the result, the appeal of the revenue bearing ITA No

ITA 4707/MUM/2024[2012-13]Status: DisposedITAT Mumbai21 Apr 2025AY 2012-13

Bench: Shrinarendra Kumar Billaiya & Shri Anikesh Banerjeedcit, Circle 42(1)(1), Mumbai Vs Ghanshyam Rasiklal Shah Room 732, 7Th Floor, B-1408, Shankar Park, Agrawal Kautilya Bhavan, Bkc, Bandra Residency, Shankar Lane, Kandivali East, Mumbai-400 051 West, Mumbai-400 067 Pan: Aafps1306Q Appellant Respondent

For Appellant: Shri Subodh Ratnaparkhi - CAFor Respondent: Shri BhangepatilPushkaraj Ramesh
Section 132Section 143(3)Section 147Section 148Section 153CSection 250Section 69A

4707/Mum/2024 &CO- 208/Mum/2024 Ghanshyam Rashiklal Shah O R D E R Per Anikesh Banerjee (JM) : The instant appeal of the revenue and the cross objection by the assessee are filed against the order of the National Faceless Appeal Centre, Delhi (NFAC) [in short, ‘Ld.CIT(A)’]passed under section ... related to merit, the Ld.CIT(A) partly allowed the appeal of the assessee. Being aggrieved, the revenue filed appeal, and the assessee filed the cross objection before us. 3. The Ld.AR first argued the cross objection related to challenging of jurisdiction for assessment under section

DCIT-15(1)(2), Mumbai vs. Kellogg India Private Limited, Mumbai

In the result, appeal of the Revenue is dismissed

ITA 138/MUM/2024[2016-17]Status: DisposedITAT Mumbai21 Apr 2025AY 2016-17

Bench: Shri Pawan Singh & Shri Girish Agrawal. (Physical Hearing)

Section 254(1)

Order Under section 254(1) of Income tax Act PER PAWAN SINGH, JUDICIAL MEMBER, 1. This appeal by the Revenue and Cross Objection by assessee are directed against the order of learned CIT (A)-56 dated 10.11.2023 for A.Y. 2016-17. The Revenue has raised following grounds of appeal ... alter any grounds or add new grounds, which may be necessary. 2. On service of Memorandum of Appeal by Revenue, assessee has filed its Cross Objection raised in following grounds: "The ground of cross objections stated herein below are without prejudice to the relief granted by the Hon'ble Commissioner

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax Central Circle, Meerut

ITA 518/DEL/2024[2016-17]Status: DisposedITAT Delhi17 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

assessee’s favour. We, thus, decline these Revenue’s appeals in ITA Nos. 1481/Del/202, 1482/Del/2023, 1483/Del/2023 on merits in very terms. The assessee’s cross objection therein in CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 stand dismissed as referred infructuous. So as the outcome of the assessee ... order in preceding terms. Ordered accordingly. To sum up, the Revenue’s appeals ITA No. ITA Nos. 1481/Del/202, 8. 1482/Del/2023, 1483/Del/2023 and assessee ‘s cross objection therein CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 and the latter’s cases in ITA No. 514/Del/2024, 515/Del/2024, 516/Del/2024, 517/Del/2024, 518/Del/2024

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax, Central Circle, Meerut

ITA 517/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Apr 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

assessee’s favour. We, thus, decline these Revenue’s appeals in ITA Nos. 1481/Del/202, 1482/Del/2023, 1483/Del/2023 on merits in very terms. The assessee’s cross objection therein in CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 stand dismissed as referred infructuous. So as the outcome of the assessee ... order in preceding terms. Ordered accordingly. To sum up, the Revenue’s appeals ITA No. ITA Nos. 1481/Del/202, 8. 1482/Del/2023, 1483/Del/2023 and assessee ‘s cross objection therein CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 and the latter’s cases in ITA No. 514/Del/2024, 515/Del/2024, 516/Del/2024, 517/Del/2024, 518/Del/2024

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax, Central Circle, Meerut

ITA 516/DEL/2024[2014-15]Status: DisposedITAT Delhi17 Apr 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

assessee’s favour. We, thus, decline these Revenue’s appeals in ITA Nos. 1481/Del/202, 1482/Del/2023, 1483/Del/2023 on merits in very terms. The assessee’s cross objection therein in CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 stand dismissed as referred infructuous. So as the outcome of the assessee ... order in preceding terms. Ordered accordingly. To sum up, the Revenue’s appeals ITA No. ITA Nos. 1481/Del/202, 8. 1482/Del/2023, 1483/Del/2023 and assessee ‘s cross objection therein CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 and the latter’s cases in ITA No. 514/Del/2024, 515/Del/2024, 516/Del/2024, 517/Del/2024, 518/Del/2024

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax, Central Circle, Meerut

ITA 515/DEL/2024[2013-14]Status: DisposedITAT Delhi17 Apr 2025AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

assessee’s favour. We, thus, decline these Revenue’s appeals in ITA Nos. 1481/Del/202, 1482/Del/2023, 1483/Del/2023 on merits in very terms. The assessee’s cross objection therein in CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 stand dismissed as referred infructuous. So as the outcome of the assessee ... order in preceding terms. Ordered accordingly. To sum up, the Revenue’s appeals ITA No. ITA Nos. 1481/Del/202, 8. 1482/Del/2023, 1483/Del/2023 and assessee ‘s cross objection therein CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 and the latter’s cases in ITA No. 514/Del/2024, 515/Del/2024, 516/Del/2024, 517/Del/2024, 518/Del/2024

Dr Rajender Prasad Memorial Educational Society, Saharanpur vs. Deputy Commissioner of Income Tax, Meerut

ITA 514/DEL/2024[2012-13]Status: DisposedITAT Delhi17 Apr 2025AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

assessee’s favour. We, thus, decline these Revenue’s appeals in ITA Nos. 1481/Del/202, 1482/Del/2023, 1483/Del/2023 on merits in very terms. The assessee’s cross objection therein in CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 stand dismissed as referred infructuous. So as the outcome of the assessee ... order in preceding terms. Ordered accordingly. To sum up, the Revenue’s appeals ITA No. ITA Nos. 1481/Del/202, 8. 1482/Del/2023, 1483/Del/2023 and assessee ‘s cross objection therein CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 and the latter’s cases in ITA No. 514/Del/2024, 515/Del/2024, 516/Del/2024, 517/Del/2024, 518/Del/2024

Assistant Commissioner of Income Tax, New Delhi vs. Kinetic Communications Limited, Pune, Maharashtra

The appeal of the Revenue is dismissed

ITA 4991/DEL/2024[2015-16]Status: DisposedITAT Delhi17 Apr 2025AY 2015-16

Bench: Shri Anubhav Sharma & Shri Avdhesh Kumar Mishraassessment Year: 2015-16 Acit, Vs Kinetic Communications Ltd., Central Circle-15, G-92, D-Iii Block, Midc, New Delhi. Chinchwad, Pune. Pan: Aaack7632B Co No.18/Del/2025 (Ita No.4991/Del/2024) Assessment Year: 2015-16 Kinetic Communications Ltd., Vs. Acit, G-92, D-Iii Block, Midc, Central Circle-15, Chinchwad, New Delhi. Pune. Pan: Aaack7632B (Appellant) (Respondent) Assessee By : Shri Pawan Jain, Ca Revenue By : Shri Dayainder Singh Sidhu, Cit-Dr Date Of Hearing : 17.04.2025 Date Of Pronouncement : 17.04.2025 Order Per Anubhav Sharma, Jm: This Appeal Is Preferred By The Revenue Against The Order Dated 16.08.2024 Of The Commissioner Of Income-Tax (Appeals)-26, New Delhi Co No.18/Del/2025 (Hereinafter Referred To As The Ld. First Appellate Authority Or ‘The Ld. Faa’, For Short) In Appeal No.10641/2014-15 Arising Out Of The Appeal Before It Against The Order Dated 28.03.2023 Passed U/S 153C R.W.S. 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred As ‘The Act’) By The Acit, Central Circle- 15, New Delhi (Hereinafter Referred To As The Ld. Ao). The Assessee Has Filed The Cross Objection.

For Appellant: Shri Pawan Jain, CAFor Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Section 132Section 153Section 153ASection 153CSection 153C(1)

referred as ‘the Act’) by the ACIT, Central Circle- 15, New Delhi (hereinafter referred to as the Ld. AO). The assessee has filed the Cross Objection. 2. The assessee had filed original return on 25.09.2015 and a search and seizure operation was conducted on 02.01.2020 in Sushen Mohan Gupta group

ACIT, Central Circle, Meerut vs. Dr. Rajendra Prasad Memorial Educational Society, Saharanpur

ITA 1483/DEL/2023[2016-17]Status: DisposedITAT Delhi17 Apr 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

assessee’s favour. We, thus, decline these Revenue’s appeals in ITA Nos. 1481/Del/202, 1482/Del/2023, 1483/Del/2023 on merits in very terms. The assessee’s cross objection therein in CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 stand dismissed as referred infructuous. So as the outcome of the assessee ... order in preceding terms. Ordered accordingly. To sum up, the Revenue’s appeals ITA No. ITA Nos. 1481/Del/202, 8. 1482/Del/2023, 1483/Del/2023 and assessee ‘s cross objection therein CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 and the latter’s cases in ITA No. 514/Del/2024, 515/Del/2024, 516/Del/2024, 517/Del/2024, 518/Del/2024

ACIT, Central Circle, Meerut vs. Dr.Rajendra Prasad Memorial Educational Society, Saharanpur

ITA 1482/DEL/2023[2015-16]Status: DisposedITAT Delhi17 Apr 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

assessee’s favour. We, thus, decline these Revenue’s appeals in ITA Nos. 1481/Del/202, 1482/Del/2023, 1483/Del/2023 on merits in very terms. The assessee’s cross objection therein in CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 stand dismissed as referred infructuous. So as the outcome of the assessee ... order in preceding terms. Ordered accordingly. To sum up, the Revenue’s appeals ITA No. ITA Nos. 1481/Del/202, 8. 1482/Del/2023, 1483/Del/2023 and assessee ‘s cross objection therein CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 and the latter’s cases in ITA No. 514/Del/2024, 515/Del/2024, 516/Del/2024, 517/Del/2024, 518/Del/2024

ACIT, Central Circle, Meerut vs. Dr. Rajendra Prasad Memorial Educational Society, Saharanpur

ITA 1481/DEL/2023[2014-15]Status: DisposedITAT Delhi17 Apr 2025AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwals No. Appeal No. Appellant Respondent / Cross Order Appealed Against Objectors 1-4 1481-1483/Del/2023 Acit, Central Circle, Dr Rajender Prasad Cit(A)-4, Kanpur Order Ays: 2014-15 To Meerut Memorial Educational Dated 20.02.2023 2016-17 Society Involving Proceedings U/S 271(1)(C) 4-6 Co 49 -51/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-4, Kanpur Order Ays: 2014-15 To Memorial Dated 20.02.2023 2016-17 Educational Involving Proceedings U/S 271(1)(C) 7 -11 Co 112-116/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Ays: 2012-13 To Memorial 2016-17 Educational Dr Rajender Prasad 12- 514 - 518/Del/2024 Dr Rajender Prasad Dcit, Cc, Meerut Cit(A)-3, Noida Order 16 Ays : 2012-13 To Memorial Dated 19.12.2023 2016-17 Educational Society Involving Proceedings U/S 271(1)(C) Assessee By : Shri Ankit Gupta, Adv Revenue By: Shri Rajesh Kumar Dhanesta, Sr. Dr Date Of Hearing 17/04/2025 Date Of Pronouncement 17/04/2025

For Appellant: Shri Ankit Gupta, AdvFor Respondent: Shri Rajesh Kumar Dhanesta, Sr. DR
Section 139(1)Section 148Section 154Section 271(1)(c)

assessee’s favour. We, thus, decline these Revenue’s appeals in ITA Nos. 1481/Del/202, 1482/Del/2023, 1483/Del/2023 on merits in very terms. The assessee’s cross objection therein in CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 stand dismissed as referred infructuous. So as the outcome of the assessee ... order in preceding terms. Ordered accordingly. To sum up, the Revenue’s appeals ITA No. ITA Nos. 1481/Del/202, 8. 1482/Del/2023, 1483/Del/2023 and assessee ‘s cross objection therein CO Nos. 49/Del/2024, 50/Del/2024, 51/Del/2024, 112/Del/2024, 113/Del/2024, 114/Del/2024, 115/Del/2024, 116/Del/2024 and the latter’s cases in ITA No. 514/Del/2024, 515/Del/2024, 516/Del/2024, 517/Del/2024, 518/Del/2024

Assistant Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Bangalore International Airport Limited, Bangalore

In the result, the cross objection of the assessee is hereby partly allowed

ITA 1109/BANG/2024[2020-21]Status: DisposedITAT Bangalore16 Apr 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Smt. Nandini Das, CIT-DR
Section 80I

been paid during the year under consideration. 57. Being aggrieved the order of the learned CIT(A), the assessee is before us through cross objection. 58. The learned AR before us submitted that, as per the terms of the concession agreement, the fee was paid for the rights and privileges ... 25/Bang/2024 Page 23 of 26 69. Being aggrieved by the order of the learned CIT(A) the assessee is before us through cross objection. 70. The Learned AR for the assessee before us submitted that the assessee was mandated to develop, maintain, and operate the airport in accordance with international

Assistant Commissioner of Income Tax, C-1(1)(1), Bangalore vs. Bangalore International Airport Limited, Bangalore

ITA 1108/BANG/2024[2018-19]Status: DisposedITAT Bangalore16 Apr 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri T. Suryanarayana, AdvocateFor Respondent: Smt. Nandini Das, CIT-DR
Section 143(4)Section 80I

IN THE INCOME TAX APPELLATE TRIBUNAL 'A' BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL

Bses Rajdhani Power Ltd., New Delhi vs. ACIT, Cicle- 5(1), New Delhi

ITA 4850/DEL/2017[2007-08]Status: DisposedITAT Delhi16 Apr 2025AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal

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

Pronouncement: 30.06.2025 ITA Nos. 4850/Del/2024 & C.O.Nos.14 & 20/Del/2025 ORDER PER MANISH AGARWAL, AM : The captioned appeal is filed by the Revenue and the Cross- Objections (C.O.) are 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 its C.O. are common therefore, the appeal of the revenue and both the C.O.’s are taken together and decided through a common order. 2. Brief facts of the case are that the assessee is a private limited company

Sanjeev Malhotra, New Delhi vs. ACIT, New Delhi

The appeals of the Revenue are dismissed

ITA 2851/DEL/2009[2003-04]Status: DisposedITAT Delhi16 Apr 2025AY 2003-04

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

Section 153A

Shri Sunil Kumar Yadav, CIT-DR Date of Hearing : 24.04.2025 Date of Pronouncement : 21.05.2025 ORDER PER ANUBHAV SHARMA, JM: These are appeals and Cross Objections preferred by both the Revenue as well as the Assessees against the orders of the Ld. Commissioner of Income-tax (Appeals)-III, Delhi, (hereinafter referred ... these appeals, by way of application under Rule 11 of the Income Tax (Appellate Tribunal) Rules, 1963 or by way of filing Cross Objections, the grounds have been raised. As for ITAs No.5590/Del/2011 & other 20 appeals and 6 COs filed by the assessees (Nimitaya Properties Ltd., Nimitaya Promoters