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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025, the assessee files an appeal before the Appellate Tribunal and the Assessing Officer receives notice of it. The Department 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 notice of the assessee's appeal, even though the Department did not appeal. It is treated as an appeal filed in time, and no fee is payable.

  1. AThe Assessing Officer cannot challenge any part of the order because he did not appeal
  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 sixty days of receiving the notice
  4. DThe Assessing Officer may file cross-objections only after paying the prescribed appeal fee

Explanation

Section 362(4) allows the Assessing Officer or the assessee, on receiving notice of an appeal by the other party, to file a memorandum of cross-objections within thirty days even if he did not appeal. Sixty days is wrong. No fee is payable for cross-objections under section 362(7).

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