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July 2010

Appellate Tribunal : Powers and duty : A.Y. 1990-91 : Assessee filed cross-objections in appeal filed by Revenue : Revenue’s appeal dismissed without considering cross-objections of assessee : Cross-objections should be disposed of on merits.

By K. B. Bhujle | Advocate
Reading Time 1 mins

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Reported :

28 Appellate Tribunal : Powers and duty : A.Y. 1990-91 :
Assessee filed cross-objections in appeal filed by Revenue : Revenue’s appeal
dismissed without considering cross-objections of assessee : Cross-objections
should be disposed of on merits.

[Ram Ji Dass and Co. v. CIT, 323 ITR 505 (P&H)]

In an appeal filed by the Revenue before the Tribunal the
assessee had preferred cross-objections. The Tribunal dismissed the appeal filed
by the Revenue but the cross objections of the assessee were not considered on
merits. Therefore the assessee applied for recalling the order and requested for
decision on the cross-objections on merits. The Tribunal rejected the
application observing that the Tribunal had already dismissed the appeal of the
Revenue and that while deciding the Revenue’s appeal the Tribunal had already
considered the question relating to the rate of profits and had upheld it and it
could not be re-examined thereafter in the assessee’s cross objections.

On reference at the instance of the assessee, the Punjab and
Haryana High Court held that the cross-objections of the assessee were required
to be heard and decided on merits.

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