https://www.taxtmi.com/caselaws?id=766846 A cross-objection is not maintainable in an appeal under section 260A of the Income-tax Act, 1961 because that provision confines proceedings to substantial questions of law and contains no express right comparable to section 253(4). Section 260A(4) limits the respondent to contending that the appeal does not involve the formulated question, while section 260A(6) permits consideration only of issues tied to the admitted question of law. Section 260A(7) does not enlarge that limited scope. A respondent may therefore defend the impugned order only on grounds intrinsically connected with the admitted substantial question of law. en-us Mon, 03 Mar 2025 00:00:00 +0530 Tue, 04 Mar 2025 10:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766846 A cross-objection is not maintainable in an appeal under section 260A of the Income-tax Act, 1961 because that provision confines proceedings to substantial questions of law and contains no express right comparable to section 253(4). Section 260A(4) limits the respondent to contending that the appeal does not involve the formulated question, while section 260A(6) permits consideration only of issues tied to the admitted question of law. Section 260A(7) does not enlarge that limited scope. A respondent may therefore defend the impugned order only on grounds intrinsically connected with the admitted substantial question of law. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766846