1982 TAX. L. R. 1350 ::(1982) 28 CurTaxRep 206

Bombay High Court

Hon'ble Judge(s): Chandurkar, Kania , JJ

Income-tax Act (43 of 1961) , S.253(1),(2) & (4)— Appeal by assessee before Appellate Tribunal - Cross-objection filed by Revenue cannot be dismissed on ground that it had already filed an independent appeal. A bare reading of S. 253 (4) will show that the right to file a memorandum of cross-objections is an independent right given to the opposite party in an appeal and it is in addition to an independent right of appeal which may or may not be exercised by the assessee u/s. 253 (1) or by the Income-tax Officer at the instance of the Commissioner under S. 253 (2) of the Act. It is not possible to read any restriction in sub-sec. (4) of S. 253 which has the effect of restricting this right to file a cross-objection. In a given case, it is quite possible that certain matters may not be agitated either by the Commissioner or the assessee by way of an appeal, but if any appeal is filed either by the assessee or the Income-tax Officer, then the opposite party might consider it necessary to file a cross-objection in respect of such matters which were not thought fit originally to be agitated by way of an independent appeal. It is common experience that orders under the I. T. Act decide several questions of controversy between the Revenue and the assessee and if in a given case. either the assessee or the Income-tax Officer chooses to restrict his appeal only t....