SHIROMANI GURDWARA PARBANDHAK COMMITTEE vs. COMMISSIONER OF INCOME TAX-I,

In the result the appeal of the Assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenav.S. Cit – I Shirmoni Gurdwara Parbandhak Committee Amritsar Teja Singh Mundri Hall Sri Amritsar Pan:Aants1981K (Appellant) (Respondent)

d. The elementary principle found in the Code ofCivil Procedurethat theRespondent who hasneither preferredhis own appeal nor filedcross-objections in the appeal preferred bythe appellant must be deemed to be satisfiedwith the decision of the lower authority and that hewill notbe entitled to seek relief against a rival party in an appeal preferredby thelatter,is equally applicable torevenue proceedings. Therefore