https://www.taxtmi.com/caselaws?id=348659 Challenge to validity of reopening of assessment centres on the Tribunal's power to permit a respondent to support the impugned order without filing a separate appeal; the principle permits a respondent to defend findings against it and take cross-objections, enabling defence of the Commissioner (Appeals) order on all grounds, and was applied to allow such support. The Tribunal had quashed reopenings for both assessment years but relied on brief references to earlier notices; the High Court directed the Tribunal to rehear both years and record fuller comparative reasons for its conclusions. en-us Wed, 20 Sep 2017 00:00:00 +0530 Thu, 15 Jan 2026 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348659 Challenge to validity of reopening of assessment centres on the Tribunal's power to permit a respondent to support the impugned order without filing a separate appeal; the principle permits a respondent to defend findings against it and take cross-objections, enabling defence of the Commissioner (Appeals) order on all grounds, and was applied to allow such support. The Tribunal had quashed reopenings for both assessment years but relied on brief references to earlier notices; the High Court directed the Tribunal to rehear both years and record fuller comparative reasons for its conclusions. Case-Laws Income Tax Wed, 20 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348659