{"id":60375,"date":"2026-06-05T09:35:02","date_gmt":"2026-06-05T04:05:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/essence-commodities-pvt-ltd-v-acit-2025-483-itr-374-mphc\/"},"modified":"2026-06-05T09:35:02","modified_gmt":"2026-06-05T04:05:02","slug":"essence-commodities-pvt-ltd-v-acit-2025-483-itr-374-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/essence-commodities-pvt-ltd-v-acit-2025-483-itr-374-mphc\/","title":{"rendered":"Essence Commodities Pvt. Ltd v. ACIT (2025) 483 ITR 374 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the appeal, the court held that the assessee had filed the cross-objections only to support the first appellate order. No substantial arguments were advanced in support of cross-objections by the assessee. The appeals of the Revenue having been dismissed for the assessment years 2011-2012, 2012-2013 and 2013-2014, the cross-objection having become academic and infructuous, were not adjudicated (AY.2012-13)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1): Appellate Tribunal-Duties-Cross objection-Cross-objection only to support first appellate order and no arguments advanced in support thereof-Appeal for other two years Adjudication of issue would apply mutatis mutandis to remaining two assessment years-No question of law arises.[Form No 36A,  S. 260A] <\/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_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":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-60375","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fHN","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60375","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=60375"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60375\/revisions"}],"predecessor-version":[{"id":60376,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/60375\/revisions\/60376"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=60375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=60375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=60375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}