The high court disposed of multiple income tax appeals concerning contribution towards Provident Fund and ESI, staying them subject to the Supreme Court's judgment on a pending Special Leave Petition.
All appeals and pending applications disposed of subject to pending SLP before Supreme Court.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D.B. Income Tax Appeal No. 239/2018
Pr Commissioner Of Income Tax Jaipur-Ii, Ncr Building Statue Circle C-Scheme Jaipur
----Appellant
Versus
M/s Rajasthan Rajya Vidyut Prasaran Nigam Ltd, Vidyut Bhawan Jaipur
----Respondent
Connected With
D.B. Income Tax Appeal No. 232/2018
Pr Commissioner Of Income Tax, Jaipur-Ii, Jaipur
----Appellant
Versus
Rajasthan Rajya Vidyut Utpadan Nigam Ltd, Vidyut Bhawan, Janpath Marg, Jyoti Nagar, Jaipur
----Respondent
D.B. Income Tax Appeal No. 233/2018
Pr Commissioner Of Income Tax, Jaipur-Ii, Jaipur
----Appellant
Versus
Rajasthan Rajya Vidyut Utpadan Nigam Ltd, Vidyut Bhawan, Janpath Marg, Jyoti Nagar, Jaipur
----Respondent
D.B. Income Tax Appeal No. 240/2018
Pr Commissioner Of Income Tax Jaipur-Ii, Ncr Building, Statue Circle, C-Scheme Jaipur
----Appellant
Versus
M/s Rajasthan Rajya Vidyut Prasaran Nigam Ltd, Vidyut Bhawan, Jaipur
----Respondent
D.B. Income Tax Appeal No. 243/2018
Pr Commissioner Of Income Tax Jaipur-Ii, Jaipur, Ncr Building, Statue Circle, C-Scheme, Jaipur
(2 of 4)
[ITA-239/2018]
----Appellant
Versus
M/s Rajasthan Rajya Vidyut Prasaran Nigam Ltd, Vidyut Bhawan, Jaipur
----Respondent
D.B. Income Tax Appeal No. 247/2018
Pr Commissioner Of Income Tax Jaipur-Ii, Ncr Building Statue Circle C-Scheme Jaipur
----Appellant
Versus
M/s Rajasthan Rajya Vidyut Prsaran Nigam Ltd, Vidyut Bhawan Jaipur
----Respondent
D.B. Income Tax Appeal No. 249/2018
Pr Commissioner Of Income Tax Jaipur-Ii, Jaipur
----Appellant
Versus
Rajasthan State Electricity Board, Vidyut Bhawan, Jyoti Nagar, Jaipur
----Respondent
D.B. Income Tax Appeal No. 250/2018
Pr Commissioner Of Income Tax Jaipur-Ii, Jaipur - Ii Jaipur
----Appellant
Versus
Rajasthan Rajya Vidyut Utpadan Nigam Ltd, Vidyut Bhawan Janpath Marg Jyoti Nagar Jaipur
----Respondent
D.B. Income Tax Appeal No. 275/2018
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur
----Appellant
Versus
Rajasthan Rajya Vidyut Utpadan Nigam Ltd., Jyoti Nagar, Jaipur
----Respondent
D.B. Income Tax Appeal No. 276/2018
Pr. Commissioner Of Income Tax Jaipur-Ii, Jaipur Ncr Building Statue Circle C-Scheme Jaipur
(3 of 4)
[ITA-239/2018]
----Appellant
Versus
M/s Rajasthan Rajya Vidyut Prasaran Nigam Ltd., Vidyut Bhawan Jaipur
----Respondent
D.B. Income Tax Appeal No. 284/2018
Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur.
----Appellant
Versus
M/s Jaipur Vidyut Vitran Nigam Ltd., Vidyut Bhawan, Janpath, Jaipur. Pan- Aabcj6373K
----Respondent
For Appellant(s) : Mr. Sameer Jain with Mr. Arjun Singh. Mr. Prateek Kedawat on behalf of Mr. R.B. Mathur. For Respondent(s) : Mr. Atul Saxena on behalf of Mr. Sanjay Jhanwar Mr. L.L. Gupta.
HON'BLE MR. JUSTICE MOHAMMAD RAFIQ HON'BLE MR. JUSTICE NARENDRA SINGH DHADDHA
Judgment
07/08/2019
Learned counsel for the parties are at idom that the questions that are proposed in these appeals pertain to contribution towards Provident Fund and ESI and the said issues have already been decided against the Revenue by this Court vide judgment dated 06.01.2014 passed in Commissioner of Income Tax Vs. M/s. State Bank of Bikaner and Jaipur, (2014) 363 ITR 70 (Raj.). However, the Revenue has preferred SLP (C) No. 016249/2014 against the aforesaid judgment before the Supreme Court. Learned counsel submit that although this Court has answered the question with respect to interpretation of Section
(4 of 4)
[ITA-239/2018]
43-B of the Income Tax Act against the Revenue but correctness of that judgment is to be tested by the Supreme Court in the aforesaid pending SLP. Therefore, these appeals may be disposed of making them subject to the final judgment of the Supreme Court on the aforesaid question in pending SLP.
In view of above, all the aforesaid appeals are disposed of accordingly.
All the pending applications also stand disposed of. Office is directed to place a copy of this judgment on
record of each connected appeal.
(NARENDRA SINGH DHADDHA),J (MOHAMMAD RAFIQ),J
MANOJ NARWANI /29 to 34, 36 to 40.
1 issue framed by the court
Whether the Income Tax Appeals should be disposed of pending the Supreme Court's judgment on the pending Special Leave Petition regarding interpretation of Section 43-B of the Income Tax Act.
Colour shows how this judgement treated each authority
Commissioner of Income Tax Vs. M/s. State Bank of Bikaner and JaipurReferred¶77
(2014) 363 ITR 70 (Raj.)
1 provisions across 1 enactments
Pr Commissioner Of Income Tax Jaipur-Ii
M/s Rajasthan Rajya Vidyut Prasaran Nigam Ltd
Rajasthan Rajya Vidyut Utpadan Nigam Ltd
Rajasthan State Electricity Board
M/s Jaipur Vidyut Vitran Nigam Ltd
Mohammad Rafiq
Narendra Singh Dhaddha
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
