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2019 (4) TMI 2101 - ITAT JAIPURLate deposits of employees’ Contribution towards PF and ESI - amount paid before the due date of filing of return of income u/s 139(1) - HELD THAT:- The issue is covered by a series of decisions of Hon’ble Jurisdictional High Court including the decision in case of PCIT vs. Rajasthan State Beverages Corporation Ltd [2016 (8) TMI 1317 - RAJASTHAN HIGH COURT] as held that the amounts in question were deposited on or before the due date of furnishing of the return of income and taking in consideration judgment of this Court in Commissioner of Income Tax Vs. State Bank of Bikaner & Jaipur [2014 (5) TMI 222 - RAJASTHAN HIGH COURT] and Commissioner of Income Tax Vs. Jaipur Vidyut Vitaran Nigam Ltd. [2014 (1) TMI 1085 - RAJASTHAN HIGH COURT] question decided against the revenue. Decided in favour of assessee.
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