Tribunal held that the Tribunal has allowed the appeal following the ratio of various High Courts, hence subsequent decision of the Supreme Court in Check mate Services P. Ltd v.CIT( 2022) 448 ITR 518/ 329 CTR 1 (SC) miscellaneous application of the Department is dismissed. (AY. 2018-19)
Dy.CIT v. Suman Solanki (2023) 225 TTJ 377/229 DTR 265 /(2024) 208 ITD 203 / 110 ITR 516 (Jaipur)(Trib)
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Subsequent Supreme Court decision-Contribution to ESI and PF-Paid before due date of filing of return-Miscellaneous application filed by the Revenue is dismissed. [ S. 36(1)(va),139(1), 143(1)]