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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Following the Income-tax Act, 2025 (June 2027 session), the Assessing Officer receives notice that an assessee has appealed to the Appellate Tribunal. The Assessing Officer had not appealed against that order. Which statement is correct?

The Assessing Officer may file a memorandum of cross-objections within thirty days of receiving the notice, even without having appealed earlier. No fee is payable for it, and the Tribunal disposes of it as though it were an appeal filed in time.

  1. AThe Assessing Officer cannot challenge any part of the order since no appeal was filed
  2. BThe Assessing Officer may file a memorandum of cross-objections within thirty days of receiving the noticeCorrect
  3. CThe Assessing Officer may file cross-objections within two months of the order, with a fee of Rs. 500
  4. DThe Assessing Officer may file cross-objections only after the Tribunal grants special permission

Explanation

Section 362(4) lets either party, on receipt of notice of an appeal by the other, file a memorandum of cross-objections within thirty days even if it did not appeal itself. Section 362(7) says no fee is payable for cross-objections, so the Rs. 500 fee option is wrong too.

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