{"id":62639,"date":"2026-07-25T19:52:02","date_gmt":"2026-07-25T14:22:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/sun-aero-ltd-v-pcit-delhi-hc-www-itatonline-org-2\/"},"modified":"2026-07-25T19:52:02","modified_gmt":"2026-07-25T14:22:02","slug":"sun-aero-ltd-v-pcit-delhi-hc-www-itatonline-org-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sun-aero-ltd-v-pcit-delhi-hc-www-itatonline-org-2\/","title":{"rendered":"Sun Aero Ltd. v. PCIT (Delhi ) HC) www. Itatonline.org ."},"content":{"rendered":"<div>\n<p>The Revenue appealed against the order of the CIT(A). The Tribunal declined to consider the assessee&#8217;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&#8217;s legal contentions. (ITA No. 527 of 2017, dated 08-07-2026<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>S. 254(1): Appellate Tribunal \u2013  Duties-\u2013Respondent can support order of CIT(A) on any legal ground without filing cross-objection or cross-appeal \u2013 Tribunal erred in refusing to consider jurisdictional grounds.[ S. 143(2) 158BC , 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_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-62639","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gij","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62639","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=62639"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62639\/revisions"}],"predecessor-version":[{"id":62640,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/62639\/revisions\/62640"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=62639"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=62639"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=62639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}