Disposed
Pr. Commissioner of Income Tax v. M/S Rajasthan Durgs and Pharmaceuticals Ltd.
Rajasthan HCITA/287/2018
Case brief
from the order text
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JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.…
What the court decided
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JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.…
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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR
D. B. Income Tax Appeal No. 287/2018
Pr. Commissioner of Income Tax, Jaipur-II, Jaipur.
----Appellant
Versus
M/s Rajasthan Durgs & Pharmaceuticals Ltd., Road No. 12, V.K.I. Area, Jaipur.
----Respondent
For Appellant(s) : Mr. R.B. Mathur with Mr. Prateek Kedawat. For Respondent(s) : Mr. N.L. Agarwal.
HON'BLE THE CHIEF JUSTICE HON'BLE MR. JUSTICE MOHAMMAD RAFIQ
Order
21/10/2019
Learned counsel for the parties are at ad-idem that the questions that are proposed in this appeal 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 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, this appeal may be disposed of making
(2 of 2)
[ITA-287/2018]
the same subject to the final judgment of the Supreme Court on
the aforesaid question in pending SLP.
In view of above, the appeal is disposed of accordingly.
(MOHAMMAD RAFIQ),J
(INDRAJIT MAHANTY),CJ
MANOJ NARWANI /5
1 provisions across 1 enactments
Pr. Commissioner of Income Tax, Jaipur-II
M/s Rajasthan Durgs & Pharmaceuticals Ltd.
MOHAMMAD RAFIQ
INDRAJIT MAHANTY
MANOJ NARWANI
As recorded by the court registry
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