https://www.taxtmi.com/caselaws?id=472612 Cross-objections filed under Section 253(4) of the Income-tax Act operate as independent appeals and require adjudication even where connected Revenue appeals are dismissed for low tax effect. Dismissing cross-objections solely on that basis disregards their independent character. Failure to consider binding and co-ordinate decisions affirming this principle constitutes a mistake apparent from the record, requiring the cross-objections to be considered. en-us Thu, 22 Dec 2022 00:00:00 +0530 Sat, 17 Oct 2026 12:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472612 Cross-objections filed under Section 253(4) of the Income-tax Act operate as independent appeals and require adjudication even where connected Revenue appeals are dismissed for low tax effect. Dismissing cross-objections solely on that basis disregards their independent character. Failure to consider binding and co-ordinate decisions affirming this principle constitutes a mistake apparent from the record, requiring the cross-objections to be considered. Case-Laws Income Tax Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472612