Filing of cross objection before High Court is not maintainable

PCIT (Central)-2 Vs Nagar Dairy Pvt. Ltd. (Delhi High Court)

Delhi High Court held that Section 260A of the Income Tax Act refrains from incorporating a specific provision permitting the filing of a cross-objection. Thus, cross objection would not be maintainable.

Facts- The appeals themselves arise out of a search and seizure operation undertaken on 17 September 2010 in terms of Section 132(1) of the Income Tax Act, 1961², in the case of the Nagar Dairy Group. In the course of that search, the appellants are stated to have also s

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