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Form of memorandum of cross-objection to the Appellate Tribunal

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..... nding notices State Pin Code Phone No. with STD code/ Mobile No. Email Address Respondent s Personal Information Name or designation of the Respondent (as applicable) 2 [ Permanent Account Number or Aadhaar Number ] (if available) TAN (if applicable) Complete address for sending notices State Pin Code .....

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..... otal amount of additions or disallowances made in the assessment c Amount disputed in cross-objection 9 If cross-objection relates to any penalty:- a Total amount of penalty imposed as per order b Amount of penalty disputed in cross-objection 10 If appeal relates to any other matter:- a Amount disputed in cross-objection .....

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..... memorandum of cross-objections shall be written in English or, if the memorandum is filed in a Bench located in any State notified by the President of the Appellate Tribunal for the purposes of rule 5A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the respondent, in Hindi, and shall set forth, concisely and under distinct heads, the cross-objections without any argument or narrative and such objections should be numbered consecutively. 3. The number and year of memorandum of cross-objections shall be filled in by the office of the Appellate Tribunal. 4. The Appeal number and year of appeal as allotted by the office of the Tribunal and appearing in the notice of appeal received by the respondent shall be f .....

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..... pening of the case itself is under challenge, shall not be considered separately: Provided also that where income is computed under the provisions of section 115JB or section 115JC of the Income-tax Act, 1961, the tax effect , shall be computed as per the following formula, namely: - (A-B) + (C-D) Where, A = the total amount of tax as per the provisions other than the provisions contained in section 115JB or section 115JC (herein called regular provisions); B = the total amount of tax that would have been chargeable had the total income assessed as per the regular provisions been reduced by the amount of the disputed issues under regular provisions; C = the total amount of tax as per the provisions contained in section .....

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..... ferred 5. Date of receipt of notice of appeal filed by the appellant to the Tribunal 6. Address to which notices may be sent to the respondent (cross-objector) 7. Address to which notices may be sent to the appellant 8.!Relief claimed in the memorandum of cross-objections # GROUNDS OF CROSS-OBJECTIONS 1. 3. 2. 4. etc. .. . Signed Signed (Authorised representative, if any) .....

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