2017 (3) TMI 1861

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..... - RAJASTHAN HIGH COURT ] it is an admitted fact that the entire amount was deposited by the respondent-assessee at least on or before the due date of filing of the returns under Section 139 of the I.T. Act and being a concurrent finding of fact by the respective authorities that if the amount has been deposited on or before the due date of filing the return under Section 139 and admittedly it wa .....

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..... rise out of the orders of the ITAT as it is an admitted fact that the entire amount was deposited by the respondent-assessee at least on or before the due date of filing of the returns under Section 139 of the I.T. Act and being a concurrent finding of fact by the respective authorities and in the light of the judgments rendered by this Court in the case of Commissioner of Income Tax vs. M/s State .....

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