Pr Commissioner of Income-tax, Jaipur-II, Jaipur v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd
[Citation -2019-LL-0807-100]

Citation 2019-LL-0807-100
Appellant Name Pr Commissioner of Income-tax, Jaipur-II, Jaipur
Respondent Name Rajasthan Rajya Vidyut Prasaran Nigam Ltd.
Court HIGH COURT OF RAJASTHAN
Relevant Act Income-tax
Date of Order 07/08/2019
Judgment View Judgment
Keyword Tags contribution to pf and esi
Bot Summary: 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, 363 ITR 70. The Revenue has preferred SLP 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 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.


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 parties are at idom that questions that are proposed in these appeals pertain to contribution towards Provident Fund and ESI and said issues have already been decided against 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, Revenue has preferred SLP (C) No. 016249/2014 against aforesaid judgment before Supreme Court. Learned counsel submit that although this Court has answered question with respect to interpretation of Section (4 of 4) [ITA-239/2018] 43-B of Income Tax Act against Revenue but correctness of that judgment is to be tested by Supreme Court in aforesaid pending SLP. Therefore, these appeals may be disposed of making them subject to final judgment of Supreme Court on aforesaid question in pending SLP. In view of above, all aforesaid appeals are disposed of accordingly. All pending applications also stand disposed of. Office is directed to place 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. Pr Commissioner of Income-tax, Jaipur-II, Jaipur v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd
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