https://www.taxtmi.com/caselaws?id=406489 Bombay HC set aside the ITAT order and remanded the appeals to the ITAT, directing that the assessee be permitted to raise non-compliance with the jurisdictional parameters of section 153C despite the Revenue appeals. The HC held the ITAT erred in precluding the issue without requiring cross-objections and misapplied delay-condonation principles; it found sufficient cause for a 248-day delay in filing cross-objections and ruled the jurisdictional objection could be entertained even if not earlier raised before CIT(A). The matters are remitted for fresh consideration consistent with this direction. en-us Mon, 05 Apr 2021 00:00:00 +0530 Wed, 17 Sep 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406489 Bombay HC set aside the ITAT order and remanded the appeals to the ITAT, directing that the assessee be permitted to raise non-compliance with the jurisdictional parameters of section 153C despite the Revenue appeals. The HC held the ITAT erred in precluding the issue without requiring cross-objections and misapplied delay-condonation principles; it found sufficient cause for a 248-day delay in filing cross-objections and ruled the jurisdictional objection could be entertained even if not earlier raised before CIT(A). The matters are remitted for fresh consideration consistent with this direction. Case-Laws Income Tax Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406489