SHRI SHANKARLAL VISHWKARMA,KATNI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC- TDS , GHAZIABAB

In the result, all the three appeals stand allowed

Bench: Shri Nrs Ganesanassessment Year: 2014-15

234A of the Act. 4. I have considered the rival submissions on either side and also perused the material available on record. The issue arises for consideration is whether the AO can levy fee u/s. 234E before 01.06.2015 while processing the TDS return u/s. 200A of the Act. It is not in dispute that Section

INCOME TAX OFFICER WARD-1 vs. M/S RPJ MINERALS PRIVATE LTD., SATNA

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

234A, 234B and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 8. Any other ground that shall be prayed at the time of hearing." 2. We may take up ITA No. 154/JAB/2016 in the first instance. The facts of the case are that the assessee is engaged in the development of mining of minerals such as dolomite, limestone

M/S RPJ MINERALS PVT. LTD ,MAIHAR vs. INCOME TAX OFFICER, WARD -1,SATNA, SATNA

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

234A, 234B and 234C of I.T. Act 1961 is unjustified, unwarranted and excessive. 8. Any other ground that shall be prayed at the time of hearing." 2 ITA No.154/JAB/2016 ITA No.86/JAB/2022 A.Ys. 2012-13 & 2017-18 M/s RPJ Minerals Pvt. Ltd. 2. We may take up ITA No. 154/JAB/2016 in the first instance. The facts of the case are that

SUPREME TRACTORS PRIVATE LIMITED,HARYANA BHAWAN vs. DCIT, KATNI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Kul Bharat & Shri, Anadee Nath Misshraassessment Year: 2016-17 Supreme Tractors Pvt Ltd V. Dcit Katni, Madhya Pradesh 483501. Katni, Madhya Pradesh- 483501. Pan:Aajcs4013M (Appellant) (Respondent) Appellant By: Shri Sahil Gupta, Advocate Respondent By: Shri N. M. Prasad, Sr. Dr-1 Date Of Hearing: 12 02 2026 Date Of Pronouncement: 27 02 2026 O R D E R

section 234C can be levied in a MAT case where the triggering income (capital gains) arose after the last advance tax instalment date and was incapable of estimation. 5. That the return of income was filed on 31.03.2017 by the appellant in the said return. TDS deducted during the year was 280,450, resulting in a net tax liability