Cross Objection filed before Tribunal is an independent appeal: HC

Kerala High Court has held that Cross Objection filed before the Tribunal u/s 253(4) is an independent appeal and shall be adjudicated on merits even if the other party’s appeal is dismissed, for whatever reason.

Relevant Para

3. Cross objection is filed under Section 253(4) of the Income Tax Act. When a cross objection is filed in an appeal, it has to be treated as an independent appeal and has to be decided irrespe

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