IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY, ACCOUNTANT MEMBER ITA No.154/JAB/2016 A.Y. 2012-13 The Income Tax Officer, vs. M/s RPJ Minerals Private PAN:AACCR7044Q Ward-1, Satna, M.P. Limited, Maihar, Distt. Satna (Appellant) (Respondent)

And ITA No.86/JAB/2022 A.Y. 2017-18 M/s RPJ Minerals Private Limited, vs. The Income Tax Officer, PAN: AACCR7044Q Maihar, Distt. Satna Ward-1, Satna, M.P.

(Appellant) (Respondent)

Assessee by: None Revenue by: Sh. Shrawan Kumar Meena, CIT DR Date of hearing: 15.09 .2025 Date of pronouncement: 19.09.2025 O R D E R PER NIKHIL CHOUDHARY, A.M.

These two appeals have been filed by the assessee and the Revenue respectively against the orders of the ld. CIT(A)-2, Jabalpur dated 13.04.2016 and the

orders of the ld. CIT(A), NFAC dated 8.08.2022. As there are common issues involved

in these two orders and they were heard together, they are being taken up

simultaneously for the sake of convenience. The grounds of appeal in these two cases

are as under:-

ITA No.- 154/JAB/2016

1. On the facts in the circumstances of the case the Ld.CIT (A) has erred in deleting receipts of interest of Rs.3,