https://www.taxtmi.com/caselaws?id=393641 A cross objection filed under section 253(4) of the Income-tax Act, 1961 is maintainable as an independent challenge to adverse findings in the Commissioner (Appeals) order and is to be disposed of as if it were an appeal filed in time. It does not lose existence merely because the Revenue's appeal is dismissed for low tax effect. Dismissal as infructuous is justified only where the cross objection is purely supportive and raises no independent grounds. Where the cross objection challenges separate issues, it must be heard and decided on merits. en-us Wed, 18 Mar 2020 00:00:00 +0530 Fri, 20 Mar 2020 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393641 A cross objection filed under section 253(4) of the Income-tax Act, 1961 is maintainable as an independent challenge to adverse findings in the Commissioner (Appeals) order and is to be disposed of as if it were an appeal filed in time. It does not lose existence merely because the Revenue's appeal is dismissed for low tax effect. Dismissal as infructuous is justified only where the cross objection is purely supportive and raises no independent grounds. Where the cross objection challenges separate issues, it must be heard and decided on merits. Case-Laws Income Tax Wed, 18 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393641