Assessee is entitled to defend CIT(A)’s order before ITAT on all grounds though no cross objections were filed: HC

INCOME TAX : Where assessee succeeded before CIT(A) in ultimate analysis and was, thus, not an aggrieved party, in Revenue's appeal, ITAT committed a mistake by not permitting assessee (respondent before it) to support final order of CIT(A) by assailing findings of CIT(A) on issues that had been decided against him

from www.taxmann.com Latest Case Laws https://www.taxmann.com/topstories/101010000000194569/assessee-is-entitled-to-defend-cita’s-order-before-itat-on-all-grounds-though-no-cross-objections-were-filed-hc.aspx