Calcutta HC Allows Cross-Objections Under Section 260A

In Principal Commissioner of Income Tax v. Birla Corporation Limited, the Calcutta High Court held that Section 260A(7) incorporates the relevant procedural provisions of the Code of Civil Procedure, including Order XLI Rule 22. A respondent can therefore file a cross-objection in a High Court income-tax appeal, even though Section 260A does not expressly provide for it.