https://www.taxtmi.com/caselaws?id=801187 Cross-objections in High Court appeals under Section 260A of the Income-tax Act are maintainable through Section 260A(7), which incorporates compatible CPC appeal procedures. Order XLI Rule 22 permits a respondent to challenge an adverse part of the Tribunal's order by cross-objection, while Order XLII Rule 1 extends that procedure to second appeals, to which a Section 260A appeal is analogous. This procedural right does not expand the limited jurisdiction under Section 260A: the cross-objection must concern an adverse finding and raise a substantial question of law. en-us Wed, 14 Oct 2026 00:00:00 +0530 Fri, 16 Oct 2026 05:20:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801187 Cross-objections in High Court appeals under Section 260A of the Income-tax Act are maintainable through Section 260A(7), which incorporates compatible CPC appeal procedures. Order XLI Rule 22 permits a respondent to challenge an adverse part of the Tribunal's order by cross-objection, while Order XLII Rule 1 extends that procedure to second appeals, to which a Section 260A appeal is analogous. This procedural right does not expand the limited jurisdiction under Section 260A: the cross-objection must concern an adverse finding and raise a substantial question of law. Case-Laws Income Tax Wed, 14 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801187