The Revenue appealed against the order of the CIT(A). The Tribunal declined to consider the assessee’s contention regarding absence of incriminating material and non-issuance of notice under section 143(2) on the ground that no cross-appeal or cross-objection had been filed. The High Court held that a respondent-assessee is entitled to support the order of the appellate authority on any permissible legal ground, particularly jurisdictional grounds, without filing a separate appeal or cross-objection. Pure questions of law going to the root of the assessment can be raised at any stage. The Tribunal, therefore, erred in refusing to examine the assessee’s legal contentions. (ITA No. 527 of 2017, dated 08-07-2026