TMI Blog2019 (4) TMI 2101X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 Vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said action is illegal and unjustified. 2. That the learned CIT(Appeals) has erred in relying on the decisions of Hon ble Rajasthan High Court without disclosing the same to the assessee. The said action is against the principles of natural justice and the addition confirmed deserves to be deleted. 2. The only issue in this appeal is regarding disallowance of employees contribution to P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vidyut Vitran Nigam Ltd. 363 ITR 307. The ld. AR has pointed out that the decision of Hon ble Jurisdictional High Court in case of PCIT vs. Rajasthan State Beverages Corporation Ltd. 250 taxmann 32 has been upheld by the Hon ble Supreme Court reported in 250 taxmann 16. Thus, the issue is covered by a series of decisions of Hon ble Jurisdictional High Court including the decision in case of PCIT v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the return of income and taking in consideration judgment of this Court in Commissioner of Income Tax Vs. State Bank of Bikaner Jaipur and Commissioner of Income Tax Vs. Jaipur Vidyut Vitaran Nigam Ltd. (2014) 363 ITR 70 (Raj.) and accordingly both the questions are covered by the aforesaid judgment and against the revenue. The said decision was challenged by the Revenue before the H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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