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4 results for “TDS”+ Section 234Bclear

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Key Topics

Section 43B6Section 234C6Section 234A4Addition to Income4Section 115J3Section 2503Section 1443Section 143(3)2

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

ITA 154/JAB/2016[2012-13]Status: DisposedITAT Jabalpur19 Sept 2025AY 2012-13

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: NoneFor Respondent: Sh. Shrawan Kumar Meena, CIT DR
Section 143(3)Section 234ASection 43B

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, fluorite

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

ITA 86/JAB/2022[2017-18]Status: Disposed
ITAT Jabalpur
19 Sept 2025
AY 2017-18

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

For Appellant: NoneFor Respondent: Sh. Shrawan Kumar Meena, CIT DR
Section 143(3)Section 234ASection 43B

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

KRISHNA CONSTRUCTION COMPANY ,REWA vs. DY COMMISSIONER OF INCOME TAX CIRCLE, KATNI

In the result, the appeal is allowed for statistical purposes

ITA 204/JAB/2025[2017-18]Status: DisposedITAT Jabalpur29 Aug 2025AY 2017-18

Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)

For Appellant: Sh. Sapan Usrethe, AdvocateFor Respondent: Sh. Alok Bhura, Sr. DR
Section 144Section 194CSection 234BSection 234DSection 250Section 270ASection 271ASection 40

234B at Rs. 9,13,110/- and Rs. 1,16,883/- under sec. 234D of the I.T. Act, 1961 is unjustified, unwarranted and excessive. The same deserves to be modified according to law. 10. The appellant craves leave to add, alter or modify any grounds of appeal at the time of hearing.” 2. It is seen that the appeal

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

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

ITA 51/JAB/2025[2016-17]Status: DisposedITAT Jabalpur27 Feb 2026AY 2016-17

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

For Appellant: Shri Sahil Gupta, AdvocateFor Respondent: Shri N. M. Prasad, Sr. DR-1
Section 115JSection 234C

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