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    <title>1978 (7) TMI 70 - MADRAS High Court</title>
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    <description>The court held that the Tribunal had the power to restore cross-objections under Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, if satisfied with the cause for non-appearance. The order setting aside the ex parte order in connection with cross-objections was deemed legal and just. The court ruled that cross-objections could challenge the entirety of the order of the AAC, rejecting the argument that they could only target specific parts. It was clarified that the restoration of cross-objections should not be impeded by technical distinctions between orders dismissed for default or heard ex parte. The appeal was dismissed, affirming the lower court&#039;s decision.</description>
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    <pubDate>Mon, 03 Jul 1978 00:00:00 +0530</pubDate>
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      <title>1978 (7) TMI 70 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=37602</link>
      <description>The court held that the Tribunal had the power to restore cross-objections under Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963, if satisfied with the cause for non-appearance. The order setting aside the ex parte order in connection with cross-objections was deemed legal and just. The court ruled that cross-objections could challenge the entirety of the order of the AAC, rejecting the argument that they could only target specific parts. It was clarified that the restoration of cross-objections should not be impeded by technical distinctions between orders dismissed for default or heard ex parte. The appeal was dismissed, affirming the lower court&#039;s decision.</description>
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      <pubDate>Mon, 03 Jul 1978 00:00:00 +0530</pubDate>
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