About this agreement

Title: FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH-TAX ACT, 1957 Format

Are you the respondent in a wealth-tax appeal before the Appellate Tribunal and need to file a precise FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH-TAX ACT, 1957 format? Our ready-to-use legal template in PDF and Word format ensures compliance with Indian tax laws, saving you time and reducing errors.

What is FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH-TAX ACT, 1957?

The FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH-TAX ACT, 1957 is a prescribed legal document used by the respondent in an appeal filed before the Income Tax Appellate Tribunal (ITAT) under the Wealth-Tax Act, 1957. Section 24(2A) allows the respondent to file cross-objections within one month of receiving notice of the appeal. This form addresses grounds on which the original appellate order was partly or wholly unfavorable to the respondent, enabling them to challenge specific aspects without filing a separate appeal.

Although the Wealth-Tax Act was repealed in 2015, this format remains relevant for legacy cases, historical references, or similar proceedings under other tax laws. It's crucial for maintaining procedural fairness in tax disputes.

Why is it Important?

Filing a Memorandum of Cross-Objections is vital to protect your interests in wealth-tax appeals. It prevents the Tribunal from deciding only in favor of the appellant, allowing you to raise additional grounds against the assessing officer's order. Non-compliance with the format or timeline can lead to dismissal, resulting in adverse tax demands, penalties, or interest. Using a standardized FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH-TAX ACT, 1957 format ensures adherence to Rule 29 of the Income-tax (Appellate Tribunal) Rules, 1963, enhancing your case's success rate.

Key benefits include:

Legal Compliance: Matches the exact statutory form required by ITAT.
Time-Saving: Ready-to-use template customizable for your specifics.
Error Reduction: Avoids procedural lapses common in self-drafted documents.
Professional Edge: Presents your cross-objections clearly and persuasively.

Key Elements of the Format

A compliant FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH-TAX ACT, 1957 sample includes:

Heading and Form Number: Clearly stating 'Form No. ...' as per Wealth-Tax Rules.
Details of Assessee: Name, address, PAN, assessment year.
Appeal Particulars: ITAT appeal number, date of appeal filing, appellant details.
Grounds of Cross-Objections: Numbered paragraphs detailing specific grievances against the appellate order.
Relief Sought: Specific prayers for modification or reversal.
Verification: Signed declaration by assessee or authorized representative, with date and place.
Annexures: Supporting documents like appellate order copy.

Who Should Use It?

This legal template is essential for:

Wealth-tax assessees responding to appeals by the department.
High-net-worth individuals or HUFs with legacy wealth-tax disputes.
Tax professionals, CAs, lawyers handling ITAT matters in India.
Businesses or individuals facing cross-objections in related direct tax appeals.

Common use cases include challenging undervaluation of assets, incorrect exemptions, or procedural errors in wealth-tax assessments.

Download Your Customizable Template Now!

Get instant access to our professional FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH-TAX ACT, 1957 format in editable Word and PDF formats. Perfect for free download previews or paid premium versions with unlimited customizations. Tailor it to your case and file confidently.

Final Note

While this ready-to-use, customizable legal template simplifies filing, it's not a substitute for professional legal advice. Consult a tax lawyer or chartered accountant to ensure it fits your specific situation under Indian laws. Explore related templates like Appeal Forms, Wealth-Tax Returns, or ITAT pleadings for comprehensive tax compliance. Keywords: memorandum of cross-objections sample India, wealth-tax act format PDF, ITAT cross-objections Word download, legal template free India.

FORM OF MEMORANDUM OF CROSS-OBJECTIONS TO THE APPELLATE TRIBUNAL UNDER SUB-SECTION (2A) OF SECTION 24 OF THE WEALTH-TAX ACT, 1957

Non-Judicial

FORM G

[See sub-rule (2) of rule 6]

Form of memorandum of cross-objections to the Appellate Tribunal under sub-section (2A) of section 24 of the Wealth-tax Act, 1957

IN THE INCOME-TAX APPELLATE TRIBUNAL .......................................................................................

*CROSS-OBJECTION NO. ............................... OF ...................................... 19 ....... 19.....

**IN APPEAL NO. ............................. OF ................................... 19....... 19.......

.................................................. versus .............................................

(Appellant) (Respondent)

1.
**Appeal No. allotted by the Tribunal to which memorandum of cross objections 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 which the memorandum of cross-objections 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-objections

etc.

...........................................................		...........................................................
Signed		Signed
(Authorised representative, if any)		(Respondent)

Verification

I, ......................................................, the respondent, do hereby declare that what is stated above is true to the best of my information and belief.

Verified today the ............................................... day of ........................... 19........

Date ............................... ...........................................

Place .............................. (Signed)

Notes :

1. The memorandum of cross-objections must be in triplicate.

2. The memorandum of cross-objections should be written in English or, if the memorandum is filed in a Bench located in any such State as is for the time being 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 should set forth, concisely and under distinct heads, the cross-objections without any argument or narrative and such objection should be numbered consecutively.

3. *The number and year of memorandum of cross-objections will be filled in in the office of the Appellate Tribunal.

4. **The number and year of appeal as allotted by the office of the Tribunal and appearing in the notice of appeal received by the respondent is to be filled in here by the respondent.

5. ! If the space is found insufficient, separate enclosures may be used the purpose.

0 PDF downloads

0 Word downloads

Download PDF₹99 Download Word₹99

Frequently asked questions

What is the purpose of the Form of Memorandum of Cross-Objections under Sub-section (2A) of Section 24 of the Wealth-Tax Act, 1957?→

This legal form allows a respondent to file cross-objections before the Appellate Tribunal in response to an appeal under the Wealth-Tax Act, 1957, in India, protecting their interests on additional grounds.

Is this Memorandum of Cross-Objections legally valid for use in India?→

Yes, this format is prescribed under the Wealth-Tax Act, 1957, and is legally valid for filing with the Income Tax Appellate Tribunal in India.

Does filing this memorandum require stamp duty or court fee in India?→

No stamp duty is typically required, but a nominal court fee may apply as per tribunal rules; check the latest Income Tax Appellate Tribunal guidelines in India.

In what format can I download this Memorandum of Cross-Objections?→

Download this legal document in editable Word or PDF format for easy use in India.

Can I customize or edit this Form of Memorandum of Cross-Objections?→

Yes, this customizable template can be edited to include specific case details before filing with the Appellate Tribunal in India.

Who should use this Form and when?→

Use this form if you are a respondent in a wealth-tax appeal wanting to raise cross-objections within 30 days of the appeal notice, as per the Wealth-Tax Act in India.