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CS Professional · Advanced Direct Tax Laws and Practice · Appeals

Under the Income-tax Act, 2025, the Assessing Officer receives notice that the assessee has appealed to the Appellate Tribunal against an order of the Commissioner (Appeals). The Assessing Officer had not himself appealed. Which statement is correct?

He may file a memorandum of cross-objections within thirty days of receiving the notice of the assessee's appeal, even though he did not appeal himself. The Tribunal disposes of it as if it were an appeal filed in time, and no fee is payable.

  1. AHe cannot challenge any part of the order since he did not appeal
  2. BHe may file a memorandum of cross-objections within thirty days of receipt of the noticeCorrect
  3. CHe may file cross-objections within sixty days of receipt of the notice
  4. DHe may file cross-objections only with a fee of 1% of assessed income

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. Sixty days is the wrong period. Under section 362(7), no fee is payable for a memorandum of cross-objections.

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