- Shweta Verma
March 24, 2026
Form 116 - Form of memorandum of cross-objections to the Appellate Tribunal
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On filing of the appeal to the ITAT by the taxpayer or by the Assessing Officer (as the case may be) the opposite party will be intimated about the appeal and the opposite party has to file a memorandum of cross objection with the ITAT. Form 116 is the prescribed form for filing a memorandum of cross-objections before the Income-tax Appellate Tribunal (ITAT) in respect of an appeal filed by the opposite party, in accordance with the provisions of the Income-tax Act, 2025 and the Income-tax (Appellate Tribunal) Rules.
https://www.incometaxindia.gov.in/documents/d/guest/form-116-faqs
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Shweta Verma
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