What form and ordinary time limit apply to a memorandum of cross-objections after receipt of notice of the other party’s appeal to the Income Tax Appellate Tribunal?

Section 362(4) of the Income-tax Act, 2025 allows the Assessing Officer or the assessee to file a memorandum of cross-objections within thirty days of receiving notice of the other party's appeal to the Appellate Tribunal, and the Income-tax Rules, 2026 prescribe Form 116 for it. Form 99 is used for appeals to the Commissioner (Appeals), not to the Tribunal.