In the appeal filed by the department, the assessee filed a cross-objection in which it raised the ground for the first time that the assessment order passed u\/s 153A was not valid as satisfaction was not recorded, no incriminating material was recovered etc. The department objected to the cross-objection on the ground that the assessee was not permitted to raise issues before the Tribunal which were not raised before the lower authorities. HELD by the Tribunal rejecting the department\u2019s plea:<\/p>\n
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 (DHL Operations<\/strong> 108 TTJ 152 (SB)(Mum) followed). <\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"
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<\/p>\n