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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

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

Bench: Sh. Kul Bharat & Sh. Nikhil Choudhary

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

3. That the capital gain arose after the last advance tax instalment due on 15.03.2016, and tax on such income was ultimately paid along with self- assessment tax. While processing the return under section 143(1), CPC levied interest under section 234C for the entire year, treating the Assessee as in default of advance tax on MAT income. 4. That