1998 (10) TMI 73

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... regarding question of registration of the firm? and; (ii) Whether the Tribunal was justified in allowing registration by holding that the daughter-in-law of P. N. Barthakur was not a benamidar?" In order to appreciate the arguments raised before us it is necessary to have a look at the facts of the case which lie in a narrow compass. The Income-tax Officer, vide his assessment order dated March 25, 1985, assessed the assessee. While making the assessment he held Shrimati Anjali Barthakur to be the benamidar of Sri P. N. Barthakur. At the same time, the Income-tax Officer refused registration to the firm. In appeal, the order of the Income-tax Officer was upheld on the aforementioned two points. The Commissioner of Income-tax filed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n to the arguments of counsel for the parties we are of the considered view that there is no force in either of the two contentions. Section 253(4) of the Income-tax Act, 1961, deals with the filing of cross-objections. In addition to the aforementioned section, rule 22 of the Income-tax (Appellate Tribunal) Rules, 1963, also throws light upon the procedure to be adopted as to how cross-objections are to be treated. The relevant provisions of section 253 and rule 22 read as under : "253. (4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Deputy Commissioner (Appeals) or, as the case may be, the Commissioner (Appeals) has been preferred under sub-section (1) or su....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... if it was an appeal. These two provisions stand on a better footing than the provisions made in Order 41, rule 22 of the Civil Procedure Code which deals with filing of cross-objections. Whereas there is no provision in the Civil Procedure Code to number the cross-objection as an appeal, such a provision has been made by the rule-making authority in the Income-tax (Appellate Tribunal) Rules, 1963. A combined reading of section 253(4) and rule 22 makes it abundantly clear that any party aggrieved against the order of the appellate authority can file a memorandum of cross-objections against any part of the order of the Deputy Commissioner (Appeals). In other words, cross-objections need not be confined to the points taken by the opposite ....