IN THE HIGH COURT OF DELHI AT NEW DELHI 
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   ITA 541/2013  
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 COMMISSIONER OF INCOME TAX ? XVI ..... Appellant 
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 Through  Ms. Suruchi Aggarwal, Sr. 
 Standing Counsel. 
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 versus 
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 PADMINI MISHRA         ..... Respondent 
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 Through 
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 CORAM: 
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 HON'BLE MR. JUSTICE SANJIV KHANNA 
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 HON'BLE MR. JUSTICE SANJEEV SACHDEVA 
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 O R D E R 
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     08.11.2013 
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 Initially we were not inclined to issue notice on this appeal, 
 though the finding that the assessing officer could not have passed the 
 penalty order was debatable, as the Tribunal has observed that the legal 
 contention was plausible but counsel for the revenue has produced before 
 us original assessment records and has submitted that the assessee had 
 not furnished and given details and material particulars regarding the 
 transaction of sale of share under ?Employees Stock Option Plan?. Learned 
 counsel for the appellant submits that the sale consideration on ESOP of 
 Rs.90,60,705/- was not disclosed in the return or during the course of 
 the assessment proceedings though a copy of bank account was filed. 
 . 
 Issue notice, returnable on 13th February, 2014. 
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 SANJIV KHANNA, J. 
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 SANJEEV SACHDEVA, J. 
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 NOVEMBER 08, 2013 
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 st 
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 $ 11 
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