Pr. Commissioner Of Income Tax, Jaipur-Ii, Jaipur v. Order

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.----RespondentFor 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 thequestions that are proposed in this appeal pertain to contributiontowards Provident Fund and ESI and the said issues have alreadybeen decided against the Revenue by this Court vide judgmentdated 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. 016249/2014against the aforesaid judgment before the Supreme Court.Learned counsel submit that although this Court has answered thequestion with respect to interpretation of Section 43-B of theIncome Tax Act against the Revenue but correctness of thatjudgment is to be tested by the Supreme Court in the aforesaidpending SLP. Therefore, this appeal may be disposed of making the same subject to the final judgment of the Supreme Court onthe aforesaid question in pending SLP. In view of above, the appeal is disposed of accordingly. (MOHAMMAD RAFIQ),J(INDRAJIT MAHANTY),CJ MANOJ NARWANI /5