2022 (1) TMI 628

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....M: This appeal filed by the assessee is preferred against the order of the CIT(A)-28, New Delhi dated 13.11.2017 for A.Y. 2006-07. 2. The grievance of the assessee read as under :- 1. That under the facts and circumstances of the case and in law, the learned CIT-A has grossly erred while confirming the demand of Rs. 3,12,530/- on account of fringe benefit tax on the basis of income tax return ....

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....60/-. Under the head 'computation of fringe benefits and tax thereon' the assessee has mentioned the following details :- 1. Value of firnge benefits for first quarter Rs. 1,56,385/-   2. Value of fringe benefits for second quarter Rs. 1,68,898/-   3. Value of fringe benefits for third quarter Rs. 2,68,137/-   4. Value of fringe bebefits for fourth quarter Rs. 3,56,86....