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Income Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Validity of Cross Objection (CO) filed by the Revenue - the ...


Revenue's Cross Objection Invalid for Lack of Approval and Unattainable Objectives, Leading to Rejection.

December 29, 2018

Case Laws     Income Tax     AT

Validity of Cross Objection (CO) filed by the Revenue - the revenue is trying to achieve its objectives, which could not be achieved by it directly - Further, in the absence of approval of Principal Commissioner or Commissioner, the reframed grounds of the revenue are liable to be rejected on this ground also. - CO rejected.

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