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
vi) are not applicable. In this regard reference can be made to the judgment of Hon’ble Apex Court in case of M/s Infosys Technologies reported in 297 ITR
167 (SC). In this case issue involved was taxation of ESOP’s as Perquisites. Since provisions of section 17(2)(iiia) were inserted later revenue invoked provisions of section
