The Delhi High Court held that the right to file cross-objections is a statutory remedy expressly conferred under S. 253(4) before the Tribunal, but Parliament has consciously not provided any corresponding right to a respondent in an appeal under S. 260A. The scope of a respondent\u2019s right in S. \u00a0260A is confined to contending that no substantial question of law arises, and permitting cross-objections would impermissibly widen the appeal proceedings and amount to reading into the provision a substantive right not envisaged by the statute. Legislative silence in S. 260A, contrasted with express provision in S. 253(4), makes cross-objections before the High Court not maintainable. \u00a0Referred\u00a0 CIT v. V. Damodaran (1979) 13 CTR (SC) 191 \/\u00a0 (1980) 1 SCC 173<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 260A : Appeal-High Court-Cross objections-Right of respondent-assessee to file cross-objections-The right to prefer cross-objections is statutorily recognised by S. 253(4), Parliament chose not to confer such a right upon a respondent in an appeal referable to the former-Legislative silence may sometimes resonate louder than express words and which may be either ambiguous or capable of more than one interpretation-Cross objection not maintainable . [S.253 (4), 256(1), 260A(3), 260A(4), 260A(6), 260A(7), Civil Procedure Code, 1908,S.100, Order XLI R. 22]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-58549","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fel","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58549","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=58549"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58549\/revisions"}],"predecessor-version":[{"id":58550,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/58549\/revisions\/58550"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=58549"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=58549"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=58549"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}