TMI Blog1982 (2) TMI 35X X X X Extracts X X X X X X X X Extracts X X X X ..... nt included a contribution of Rs. 7,500 to the Forum Of Free Enterprise. The ITO has disallowed the entire amount of Rs. 25,500 but in appeal, the claim of the assessee in respect of the contribution of Rs. 7,500 to the Forum of Free Enterprise was allowed on the ground that it was laid out wholly and exclusively for the purpose of the business of the assessee. In respect of the donations/contributions disallowed by the AAC, the assessee filed an appeal before the Appellate Tribunal some time in October, 1969, being appeal No. 3445 of 1969-70. In this appeal, the Revenue filed cross-objection No. 189 of 1969-70 on 2nd February, 1970, challenging the order of the AAC with regard to the allowance of Rs. 7,500. Prior to that, however, the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected on 20th April, 1972. The Revenue filed an application under s. 256(1) of the I.T. Act against the order of the Tribunal dismissing the cross-objection. According to the Revenue, the two questions of law, which arose out of the order of the Tribunal, were as follows : " (i) Whether the Tribunal was justified in law in dismissing the cross-objections filed by the Revenue as being not maintainable on the ground that the Revenue had filed an independent appeal bearing No. 4039 (Bom) of 1969-70 ? (ii) Whether having regard to the fact that the subject-matter of Revenue's Appeal No. 4039 (Bom) of 1969-70 was different from that o the cross-objections, the Tribunal ought to have heard and decided the said cross-objections, on merit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s not maintainable. We hold accordingly." This motion has been disposed of by this court by the following order on 13th November, 1975: "In our view, the motion is thoroughly misconceived as no point of law arises from the order of the Tribunal holding that the cross-objections are not maintainable on the footing stated in para. 7 of its order dated 8th September, 1971. Accordingly the motion will stand dismissed with costs." When this reference was taken up for hearing, at the very threshold Mr. Dastur, appearing on behalf of the assessee, has raised an objection that the reference itself now stands disposed of by the aforesaid order of the Bench because the question which is referred by the Tribunal also arises out of para. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the AAC. Mr. Dastur, appearing on behalf of the assessee, has contended that s. 253(4) has the effect of treating the cross-objection it as if it were an appeal presented within the time specified in sub-section (3) " and, under the Act, a party cannot file two appeals. The contention appears to be that the Revenue having already filed an appeal in November, 1969, it was not entitled to exercise its right to file the cross objection thereafter. It was then contended that the application for urging an additional ground with regard to the deduction of Rs. 7,500 had also been rejected by the Tribunal and that order having now become final, the question as to whether the cross-objection should have been decided on merits or not do ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed by law. It is not, therefore, possible for us to uphold the view of the Tribunal that the cross-objection filed by the Revenue was liable to be rejected on the short ground that the Revenue had already filed an appeal. If the question as to deductibility of Rs. 7,500 was not originally raised in the appeal, it was permissible to be raised by way of a cross-objection, validly filed. It is also not possible to accept the argument of Mr. Dastur that no reference having been sought in respect of the order of the Tribunal rejecting the application to urge additional ground, the validity of the order rejecting the cross-objection is now academic. When the Revenue sought to raise an additional ground, whether to permit such an additional ..... X X X X Extracts X X X X X X X X Extracts X X X X
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