2017 (10) TMI 1229

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....dent ORDER Revenue has filed an appeal against the impugned order dated 25.10.2016 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has disposed of six appeals and out of six appeals, in five appeals the assessee has admitted that the refund is time-barred in respect of the five quarters as detailed in Sl. No. 1 to 5 of the table annexed  with the impugned order. But ....

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....1.12.2015 1,31,808/- 1,31,808/- 4/12 - 6/12 2. 125/2016 84/2015 31.12.2015 1,66,208/- 1,66,208/- 4/13 - 6/13 3 126/2016 82/2015 31.12.2015 1,94,965/- 1,94,965/- 10/12 -12/12 4 127/2016 85/2016 31.12.2015 1,59,194/- 1,59,194/- 7/13 9/13 5 128/2016 86/2016 31.12.2015 2,27,288/- 2,27,288/- 10/13 12/13 6 129/2016 87/2016 31.12.2015 1,7....

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....ty can file a cross-objection if he is aggrieved by any portion of the said order. "2......As such, there was no occasion for the Commissioner to file the cross-objections, which are required to be filed only when a portion of the impugned order is against the Revenue and the assessee chooses to challenge that portion which is against him in which case the Revenue also gets a right to file cross-....