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Assessees must appeal to Tribunal, not file cross-objections, if CIT(A) doesn't adjudicate on a ground.

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....Having regard to plain provisions of the statute, in the absence of non-adjudication of the ground by the Commissioner Income-tax (Appeals), the assessee can come only by way of appeal before the Tribunal, not by way of cross-objections - AT....

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Assessees must appeal to Tribunal, not file cross-objections, if CIT(A) doesn't adjudicate on a ground.