Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order.

Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order. https://www.taxtmi.com/highlights?id=105058 Section 260A(7) imports CPC appellate procedure into High Court income-tax appeals to the extent compatible with Section 260A. Because such appeals resemble second appeals and Order XLII applies Order XLI to them, Order XLI Rule 22 can permit cross-objections despite no express provision in Section 260A. A cross-objection remains limited to the adverse part of the Tribunal's order and must raise a substantial question of law. It cannot expand jurisdiction to factual issues or matters outside that order. Maintainability therefore depends on satisfying the statutory substantial-question-of-law requirement. en-us Fri, 16 Oct 2026 05:20:55 +0530 Fri, 16 Oct 2026 05:20:55 +0530 TaxTMI RSS Generator Cross-objections in income-tax appeals remain maintainable only for substantial questions of law arising from an adverse appellate order. https://www.taxtmi.com/highlights?id=105058 Section 260A(7) imports CPC appellate procedure into High Court income-tax appeals to the extent compatible with Section 260A. Because such appeals resemble second appeals and Order XLII applies Order XLI to them, Order XLI Rule 22 can permit cross-objections despite no express provision in Section 260A. A cross-objection remains limited to the adverse part of the Tribunal's order and must raise a substantial question of law. It cannot expand jurisdiction to factual issues or matters outside that order. Maintainability therefore depends on satisfying the statutory substantial-question-of-law requirement. Highlights Income Tax Fri, 16 Oct 2026 05:20:55 +0530 https://www.taxtmi.com/highlights?id=105058