https://www.taxtmi.com/caselaws?id=786257 Tribunal misapplied statutory provisions and dismissed petitioner's cross objections as time barred without properly considering an affidavit explaining delay; the High Court quashed the Miscellaneous Application order, recalled the earlier Tribunal order, and held the delay in filing cross objections condoned based on the petitioner's averments. The Tribunal is directed to hear the cross objection together with the pending revenue appeal and dispose both matters within 12 weeks from receipt of this order, ensuring reconsideration on merits rather than on the misstated limitation ground. en-us Tue, 15 Jul 2025 00:00:00 +0530 Tue, 10 Feb 2026 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786257 Tribunal misapplied statutory provisions and dismissed petitioner's cross objections as time barred without properly considering an affidavit explaining delay; the High Court quashed the Miscellaneous Application order, recalled the earlier Tribunal order, and held the delay in filing cross objections condoned based on the petitioner's averments. The Tribunal is directed to hear the cross objection together with the pending revenue appeal and dispose both matters within 12 weeks from receipt of this order, ensuring reconsideration on merits rather than on the misstated limitation ground. Case-Laws Income Tax Tue, 15 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786257