Independent legal issue is beyond scope of adjudication through cross objection u/s. 253(4)

ITAT AHMEDABAD DCIT  v/s.   Sandip M. Patel IT APPEAL NOS. 866 TO 871, 1016 & 1339 (AHD.) OF 2008 [ASSESSMENT YEARS 1998-99 to 2003-04] APRIL 30, 2012 ORDER Mukul Kr. Shrawat, Judicial Member – In the case of Mahendra A. Patel for A.Y. 2002-03 cross appeals have been filed arising from the order of the CIT(A)-III, Ahmedabad dated 31.01.2008. For rest of the years, i.e. A.Ys. 1999-2000 2000-01, 2001-02 & 2003-04 Revenue is in appeal. For A.Ys. 1999-2000, 2001-02 and 2003-04 separate orders have been passed by ld. CIT(A) all dated 31/10/2007 and for A.Y. 2000-01...