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TMI Blog2011 (11) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... T (A)’s order before the Tribunal, it was open for the assessee to support the order on all grounds including those which may not have been accepted or examined by the CIT (A). For this purpose, cross-objection was not necessary. In that view of the matter, the Tribunal not entertaining such cross-objection on the ground of delay, would not be fatal to the assessee’s contention. It is clarified th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are as follows : 2.1 Before the Assessing Officer, the assessee claimed benefit of Section 10(23B). The Assessing Officer having decided against the assessee, the issue was carried in appeal. Before the CIT (A), the assessee reiterated his claim and also raised alternative contentions with respect to the benefit under Section 11 of the Income Tax Act. This can be gathered from the appeal memo i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal by the Revenue. Before the Tribunal also, the assessee maintained its alternative contention by filing cross-objection No.4 of 2009 and raised the following contentions : (i) That alternatively and without prejudice to the other grounds the A.O. Grievously erred in not computing the income in accordance with the provisions of Sec.11 of the Act. 5. The Tribunal by order dated 19.3.2010 di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cance in view of the fact that the Revenue has challenged the said decision further in appeal before this Court. He submitted that in view of the order passed by the Tribunal, on the cross-objection of the appellant, the appellant s alternative contention would get barred. 7. We are, however, of the opinion that in the first place it was not necessary for the appellant to file a cross-objection. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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