COURT: | ITAT Delhi |
CORAM: | I. C. Sudhir (JM), S. V. Mehrotra (AM) |
SECTION(S): | 253, 255(3) |
GENRE: | Domestic Tax |
CATCH WORDS: | Cross-Objection |
COUNSEL: | Prakash Chand Yadav |
DATE: | September 23, 2014 (Date of pronouncement) |
DATE: | April 15, 2015 (Date of publication) |
AY: | 2004-05 to 2007-08 |
FILE: | Click here to view full post with file download link |
CITATION: | |
S. 253: In a cross-objection, a new legal issue can be raised for the first time before the ITAT |
There is no difference between an appeal and a cross-objection. In a cross-objection, a legal issue which has not been raised before the lower authorities can be raised. The C.O. need not be confined to the points taken by the opposite party in the main appeal
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