2022 (1) TMI 628

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.... Sr. DR ORDER PER N. K. BILLAIYA, AM: 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 f....

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....Rs. 3,24,970/- by showing the value of fringe benefits of Rs. 2,28,160/-. 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 quart....