[2025:RJ-JP:3878-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 114/2024 Principal Commissioner Of Income Tax-1, Income Tax-1, Income Tax Department, New Central Revenue Building, Statue Circle, Jaipur, Rajasthan. ----Appellant Versus Mukesh Kumar Soni, 1524, Sintali Valo Ki Gali, Chaura Rasta, Jaipur. Ahups6698H ----Respondent For Appellant(s) : Mr. Anuroop Singhi with Mr. N.S. Bhati & Mr. Aditya Khandelwal For Respondent(s) : Mr. Mahendra Gargieya with Mr. Devang Gargieya, Mr. Hemang Gargieya & Mr. Tarak Ahuja HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MRS. JUSTICE SHUBHA MEHTA Order 28/01/2025 1. This appeal under Section 260-A of the Income Tax Act, 1961 (for brevity “the Act”) is filed against the order dated 04.03.2024 passed by the Income Tax Appellate Tribunal (for short “the Tribunal”) whereby the cross-objections filed by the assessee in an appeal filed by the Department were disposed of as infructuous but in the concluding para the Tribunal record that for statistical purposes, the cross-objections were allowed. 2. Learned counsel, Mr. Mahendra Gargieya appears for the assessee on advance notice. [2025:RJ-JP:3878-DB] (2 of 2) [ITA-114/2024] 3. There is no dispute raised that the cross-objections filed by the assessee were rendered infructuous, in view of the fact that the addition made by the Department was struck down by the CIT in appeal and the order of CIT was upheld on merits. 4. In view of the above, this appeal is disposed of clarifying that the Tribunal has disposed of the cross-objections as infructuous. (SHUBHA MEHTA),J (AVNEESH JHINGAN),J CHANDAN-DAKSH/8