M/S SARAF SEASONING UDYOG vs. THE COMMISSIONER OF INCOME TAX AND ANR

[2024:RJ-JP:28681-DB] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR D.B. Income Tax Appeal No. 320/2017 M/s Saraf Seasoning Udyog, Riico Industrial Area, Sardarshar, Churu. Through Its Partner Brij Mohan Saraf ----Appellant Versus 1. The Commissioner Of Income Tax, N.C.R.B. Building Statue Circle, Jaipur. 2. Deputy Commissioner Of Income Tax Circle, Jhunjhunu ----Respondents Connected With D.B. Income Tax Appeal No. 321/2017 M/s Saraf Seasoning Udyog RIICO Industrial Area, Sardarshar, Churu, Through Its Partner Brij Mohan Saraf ----Appellant Versus 1. The Commissioner Of Income Tax, N.C.R.B. Building Statue Circle, Jaipur 2. Deputy Commissioner Of Income Tax Circle, Jhunjhunu ----Respondents D.B. Income Tax Appeal No. 322/2017 M/s Saraf Seasoning Udyog, RIICO Industrial Area, Sardarshar, Churu. Through Its Partner Brij Mohan Saraf ----Appellant Versus 1. The Commissioner Of Income Tax, N.C.R.B. Building Statue Circle, Jaipur. 2. Deputy Commissioner Of Income Tax Circle, Jhunjhunu ----Respondents D.B. Income Tax Appeal No. 323/2017 M/s Saraf Seasoning Udyog RIICO Industrial Area, Sardarshar, Churu, Through Its Partner Brij Mohan Saraf ----Appellant Versus 1. The Commissioner Of Income Tax, N.C.R.B. Building Statue

[2024:RJ-JP:28681-DB] (2 of 2) [ITA-320/2017] Circle, Jaipur 2. Deputy Commissioner Of Income Tax Circle, Jhunjhunu ----Respondents For Appellant(s) : Mr. P.K. Kasliwal, Adv. For Respondent(s) : Mr. Anuroop Singhi, Adv. with Mr. N.S. Bhati, Adv. & Mr. Aditya Khandelwal, Adv. HON'BLE MR. JUSTICE AVNEESH JHINGAN HON'BLE MR. JUSTICE ASHUTOSH KUMAR Judgment / Order 09/07/2024 1. The common question involved in the present income tax appeals is as to whether the appellant was entitled to deduction under Section 80-IB of the Income Tax Act, 1961 on the account of Duty Entitlement Pass Book Scheme (‘DEPB’) as well as Duty Drawback Scheme. 2. Learned counsel for the respondents relies upon the judgment of the Supreme Court in the case of M/s. Saraf Exports Vs. Commissioner of Income Tax, Jaipur-III in Civil Appeal No.4822/2022 @ SLP (C) No.17539/2016 dated 10.04.2023 to submit that the issue involved in the present appeals has already been decided by the Supreme Court in the said case. 3. Learned counsel for the appellant is not able to distinguish in view of decision of the Supreme Court in case of M/s. Saraf Exports (supra). 4. The appeals are dismissed in terms of the judgment dated 10.04.2023 passed in the case of M/s. Saraf Exports (supra). (ASHUTOSH KUMAR),J (AVNEESH JHINGAN),J HS/Mohita-85-88