TaxTMI 
TaxTMI 
2018 (1) TMI 287
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....e-appellant has challenged correctness of the order dated 25th August 2015 passed by the by the CIT(A)-1, Vadodara, in the matter of assessment under section 143(3) of the Income-tax Act, 1961, for the assessment year 2012-13, on the following ground:- "The Ld. CIT(Appeals)-1 has erred in law and in facts in confirming the disallowance of Rs. 1,87,869/- on account of late payment of employees co....
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....led by GSRTC is presently pending adjudication by the Hon'ble Supreme Court. The appellant relies upon the recent decision of the Hon'ble Rajasthan High Court in the case of Pr. CIT vs. Rajasthan State Beverages Corporation Ltd. 84 taxmann.com 173 (Raj.) wherein the delayed payment of employees' contribution to PF is allowed, since the same is paid before the due date of filing the return of in....
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....at State Road Transport Corporation above. * CIT Vs. State Bank of Bikaner & Jaipur, 363 ITR 70 (Raj.) Considering the above submission, your honours are prayed to adjudicate the issue accordingly." 3. Learned Departmental Representative, on the other hand, submits that the issue is squarely covered against the assessee by Hon'ble jurisdictional High Court's judgment in the case of CIT vs.....
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....authority, for this proposition, is contained in a series of judgments of Hon'ble Supreme Court, including, inter alia, in the cases of State of Manipur vs. ThingujamBrojenMeetai, (1996) 9 SCC 29; Om Prakash Gargi v. State of Punjab, (1996) 11 SCC 399 and Sun Export Corpn v. Collector of Customs, AIR 1997 SC 2658. As regards the decisions of Hon'ble non-jurisdictional High Court and of co-ordinate....