Section 12(4) in The Companies (Profits) Surtax Act, 1964
(4)The [Assessing Officer] [Substituted for the words "Income-tax Officer" by Act 04 of 1988, section 187] or the assessee, as the case may be, on receipt of notice that an appeal against the order of the [Chief Commissioner or Commissioner (Appeal)] [Substituted for the words "Appellate Assistant Commissioner" by the Act 2 of 1977, section 39 ] has been preferred under sub-section (1) or sub-section (2) by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order the [Chief Commissioner or Commissioner (Appeal)] [Substituted for the words "Appellate Assistant Commissioner" by the Act 2 of 1977, section 39 ] and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
