Case Law Details
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 Bank of Bikaner & Jaipur (D.B. Income Tax Appeal No.177/2011) so also Commissioner of Income Tax vs. Jaipur Vidyut Viaran Nigam Ltd. (D.B. Income Tax Appeal No.189/2011), of even date wherein it has been held that if the amount has been deposited on or before the due date of filing the return under Section 139 and admittedly it was deposited on or before the due date then the amount cannot be disallowed under Section 43B of the I.T. Act or under Section 36(1)(va) of the Act. In fact in the above matters one of the party is same as in the present appeals, therefore, the issue is no more res-integra in the light of judgments of this Court referred to supra and, in our view, no substantial question of law arises out of the impugned orders of the ITAT, which may require attention of this Court.
HIGH COURT OF RAJASTHAN AT JAIPUR
O R D E R
(1) D.B. INCOME TAX APPEAL NO.278/2011
(2) D.B. INCOME TAX APPEAL NO.103/2011
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