Held that appeal of Revenue having been dismissed, the cross objection of the assessee became academic and infructuous. No substantial question of law arises from the order of the Tribunal dismissing the cross objections. Followed Santosh Hazari v. Purushottamm Tiwari (Dead) By LRs (2001) 170 CTR 160/ (2001) 3 SCC 179 ((AY. 2012-13)
Essence Commodities (P) LTD. v ACIT (2024) 340 CTR 718 / 238 DTR 294 (MP)(HC) Editorial. Review petition is dismissed, Essence Commodities (P) Ltd. v. ACIT (2024) 340 CTR 705 / 238 DTR 281/ 163 Taxmann.com 473 (MP)(HC)
S. 260A : Appeal-High Court-Cross objections becoming infructuous-Appeal of Revenue dismissed-Cross objection dismissed-No substantial question of law. [S. 253(4), Rule, 47(2), Form No.36A]
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