In setting a direct and binding precedence for Income Tax Appellate Tribunal the Bombay High Court in Linklaters case (2023) 458ITR 110 while keeping aside the merits in this case, framed a substantial question of law on ‘whether the appeals and cross appeal from the same order to be consolidated and heard in one go’, and answered it in affirmative. Hence ITAT appeals and cross appeals ought to be fixed for the same day in future and to be decided together. Miscellaneous application may be filed in case this rule is not followed by the ITAT.
