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7 Horses Hospitality Llp, Jaipur vs Income Tax Officer, Ward 1(1) Jaipur, ... on 13 September, 2023
cites
The Code of Civil Procedure, 1908
Section 43B in The Income Tax Act, 1961 [Entire Act]
Checkmate Services P Ltd vs Commissioner Of Income Tax-I on 12 October, 2022
7. We have carefully perused the decision of the co-ordinate bench in the case of
M/s P R Packaging Services [supra]. We find that the co-ordinate bench has not given
any independent finding but has simply relied upon another decision of the co-ordinate
bench in the case of Kalpesh Synthetics Pvt Ltd 195 ITD 142 wherein the co-ordinate
bench has based its decision on the interpretation and binding decision of the Hon'ble
Jurisdictional High Court.
Section 36 in The Code of Civil Procedure, 1908 [Entire Act]
Section 36 in Finance Act, 2013 [Entire Act]
The Income Tax Act, 1961
Checkmate Services Pvt. Ltd.,, ... vs The Addl. Cit, Range-1,, Baroda on 31 January, 2023
14. If any narrow interpretation is given to the decisions of the Hon'ble Supreme
Court in the case of Checkmate Services Pvt Ltd [supra], it would not only defeat the
very purpose of the enactment of the provisions of section 143(1) of the Act but also
defeat the very purpose of the Legislators and the decision of the Hon'ble Supreme Court
would be made redundant because there would be discrimination and chaos, in as much
as, those returns which are processed by the CPC would go free even if the employees'
contribution is deposited after the due date and in some cases the employer may not even
deposit the employees' contribution and those whose returns have been scrutinized and
assessed u/s 143(3) of the Act would have to face the disallowance.