Power of Tribunal to reject cross objection if matter is remanded by HC for fresh adjudication?

HIGH COURT OF DELHI Ashian Needles (P.) Ltd. v/s. Commissioner of Income-tax IT APPEAL NOS. 331 TO 334 OF 2012 CM APPL. NOs. 8948 TO 8951 OF 2012 Date of Pronouncement-06.07.2012 ORDER 1. Issue Notice. Mr. Sanjeev Rajpal, Advocate accepts notices on behalf of respondents in all the four appeals. With consent of counsel, the matters were taken up for hearing. The following substantial question of law arises for determination: (i)  Whether the Tribunal committed an error of law in holding that the Appellant’s cross-objections under Section-253 (4) of the Income Tax Act wa...