MR. KRISHNA KUMAR PANT,NEW DELHI vs. DCIT, NEW DELHI
ITA 5574/DEL/2011[2005-06]Status: DisposedITAT Delhi21 Dec 2020AY 2005-06
Bench: Shri G.S. Pannu & Shri Amit Shukla(Through Video Conferencing) Assessment Year 2005-06
For Appellant: Shri Tarandeep Singh, CAFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 17(2)(iii)Section 2(24)(iv)Section 234B
17(2)(i) or section 56. In our considered opinion existence of a “Benefit” is a “Jurisdictional Fact” which at the outset must be demonstrated by the Ld. AO by determinative rules while assuming jurisdiction. Hon’ble Apex Court in case of Arun Kumar reported in 286 ITR 89 (SC) has held as under:
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