Authority: High Court at Calcutta (Special Jurisdiction – Income Tax)

Order Date: 14 Oct 2026

Case Overview

  • Parties: Principal Commissioner of Income Tax, Kolkata‑2 (appellant) vs. Birla Corporation Limited (respondent).
  • Appeal: ITA No. 124 of 2019 and OCO No. 19 of 2020 concerning the maintainability of a cross‑objection under Section 260A of the Income Tax Act, 1961.
  • Background: The appellant argued that Section 260A does not permit a cross‑objection, relying on earlier decisions; the respondent contended that Order XLI Rule 22 of the CPC, read with Section 260A(7), allows it.
  • Issues framed: Whether the respondent may file a cross‑objection in a Section 260A appeal and whether the procedural provisions of the CPC apply.

Final Outcome

  • The Court held that the right to file a cross‑objection is maintainable in a Section 260A appeal, as Order XLI Rule 22 applies “as far as may be.”
  • The cross‑objection must be confined to the part of the Tribunal’s order that raises a substantial question of law.
  • The appeal was listed for hearing on 30 Nov 2026 to formulate the respondent’s substantial questions of law.
  • No order as to costs; urgent certified copy to be provided upon request.

Topics: Cross‑Objection, Section 260A, Income Tax Appeal