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2016 (6) TMI 1165 - HC - Income TaxCross objection filed under Section 253(4) - Held that:- When a cross objection is filed in an appeal, it has to be treated as an independent appeal and has to be decided irrespective of the fact as to whether the appeal filed by the department has been dismissed on whatever grounds. There is no doubt about the above proposition. The appellate authority was therefore not justified in rejecting the cross objection as infructuous. Hence, this writ petition is allowed. Ext.P8 to the extent of dismissing the cross objection is set aside. There will be a direction to the first respondent to consider the cross objection filed by the petitioner and final order shall be passed after hearing the petitioner within a period of three months from the date of receipt of a copy of this judgment.
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