- (1.) This order shall dispose of a bunch of six appeals bearing ITA Nos. 662, 663, 753 of 2008 filed by the revenue and ITA Nos. 835, 836 and 837 of 2008 filed by the person responsible for deduction of tax at source (hereinafter referred to as ''the assessee'') arising from the order of the Tribunal dated 25-6-2007 whereby the appeals of the revenue and the cross-objections filed by the assessee were dismissed. For brevity, the facts are being extracted from ITA No. 662 of 2008 filed by the revenue and ITA No. 835 of 2008 preferred by the assessee relating to the assessment year 2003-04.
(2.) These appeals have been preferred by the revenue and the assessee under section 260A of the Income-tax Act, 1961 (in short ''the Act'') against the order dated 25-6-2007 passed by the Income-tax Appellate Tribunal, Delhi Bench ''H'', New Delhi (hereinafter referred to as ''the Tribunal'') in ITA No. 2384/D/2006 and cross-objection No. 283 (Del.)/2006, relating to the assessment year 2003-04.
(3.) in appeal Nos. 662, 663 and 753 of 2008 filed by the revenue, the following substantial question of law has been raised:- Whether on the facts and circumstances of the case, the Hon'ble ITAT has erred in providinga different method of calculating the perquisite when the perquisite value calculated by the assessee was not disputed by the Assessing Officer and when the only grievance of the assessee against the order of ITO was regarding reduction of Rs. 1,000 P.M. from the perquisite value claimed by the assessee?;