TMI Blog2015 (7) TMI 618X X X X Extracts X X X X X X X X Extracts X X X X ..... he findings and question of law answered in the case of Commissioner of Income Tax Vs. M/s State Bank of Bikaner & Jaipur (2014 (5) TMI 222 - RAJASTHAN HIGH COURT) and since no distinguishing facts have been brought on record, therefore, in our view, the present appeal is liable to be dismissed. - Decided in favour of assessee. - DB Income Tax Appeal No. 280/2005 - - - Dated:- 30-6-2015 - Ajay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal are perverse in interpreting that by due date it means the due date of filing of return whereas as per explanation of Section 36(i) (va) provides that the due date means the date by which the assessee is required as an employer to credit an employee's contribution to the employee's account in the relevant fund under any Act, rule or order ? (iii)Whether the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Income Tax Vs. M/s State Bank of Bikaner Jaipur (supra) are identical but Special Leave Petition (Civil) No.16251 of 2014, CIT Jaipur Vs. M/s State Bank of Bikaner Jaipur and Special Leave Petition No.16242 of 2014, CIT Jaipur Vs. Jaipur Vidyut Vitaran Nigam Ltd. have been filed by the department before the Hon'ble Apex Court against the judgment dt.06/01/2014 passed in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered in the case of Commissioner of Income Tax Vs. M/s State Bank of Bikaner Jaipur (supra) and since no distinguishing facts have been brought on record, therefore, in our view, the present appeal is liable to be dismissed. However, keeping in view the fact that the SLP is pending before the Hon'ble Apex Court against the judgment passed by this Court in the case of Commissioner of Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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