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Form of memorandum of cross-objection to the Appellate Tribunal

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..... anent Account Number or Aadhaar Number] (if available) TAN (if applicable) Complete address for sending 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 Phone No. with STD code/ Mobile No.(if available) Email Address (if available) Appeal/Cross-objections Details 1 Appeal number allotted by Tribunal to which the cross-objection relates 2 Assessment year in connection with which the memorandum of cross-objections is preferred 3 Section under which the order appealed against was p .....

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..... ....... Date: ............................... Signature: ............................ Name: ........................... Designation: ........................... Notes: 1. The memorandum of cross-objections must be in triplicate. 2. The 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 .....

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..... reduced in the order to be cross-objected against: Provided also that while determining 'total tax effect', the tax effect on grounds, which forms part of the common grounds of cross-objection, such as where reopening 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 th .....

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..... …….. 20…………………… -20 APPELLANT......................... Versus RESPONDENT....................... 1. **Appeal No. allotted by the Tribunal to which memorandum of cross-objection relates 2. The State in which the assessment was made 3. Section under which the order appealed against was passed 4. Assessment year in connection with the memorandum of cross-objection is preferred 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- .....

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