535 (Del); 6. Tata Teleservices v. UOI

385 ITR 497High Court2016#606 most cited

What is 535 (Del); 6. Tata Teleservices v. UOI authority for?

Orders passed under section 201(1) are barred by limitation if the prescribed period of limitation under section 201(3) had expired before the amendment by the Finance Act, 2014 came into force. The amended section 201(3) does not apply retrospectively.

163

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2018 to 2025.

Also referred to as

Tata Teleservices v UOI · section 201(3) · section 201(1) · limitation for TDS orders · Finance Act 2014 amendment · retrospective application · Gujarat High Court

Also reported as

100 Taxmann.com 324

Sections most often in play

Section 148Section 147Section 143(3)Section 149(1)(c)Section 69ASection 250Section 149(1)(b)Section 149

Issues it is cited on

section 149(1)(c)undisclosed foreign income and assetssection 4(2)section 201(3)section 158basection 150unexplained jewellerysection 70beyond four yearssection 149(1)(b)section 18section 149(1)

Judgments citing 535 (Del); 6. Tata Teleservices v. UOI

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, all the appeals of the Assessee are allowed

ITA 1802/DEL/2017[2003-04]Status: DisposedITAT Dehradun05 Oct 2021AY 2003-04

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, all the appeals of the Assessee are allowed

ITA 1801/DEL/2017[2002-03]Status: DisposedITAT Dehradun05 Oct 2021AY 2002-03

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, all the appeals of the Assessee are allowed

ITA 1800/DEL/2017[2001-02]Status: DisposedITAT Dehradun05 Oct 2021AY 2001-02

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, all the appeals of the Assessee are allowed

ITA 1799/DEL/2017[2000-01]Status: DisposedITAT Dehradun05 Oct 2021AY 2000-01

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

Raju Verma, Dehradun vs. DCIT, Dehradun

In the result, all the appeals of the Assessee are allowed

ITA 1798/DEL/2017[1999-2000]Status: DisposedITAT Dehradun05 Oct 2021AY 1999-2000

Bench: Sh. Amit Shukladr. B. R. R. Kumar(Through Video Conferencing) Ita No. 1798/Del/2017 : Asstt. Year : 1999-00 Ita No. 1799/Del/2017 : Asstt. Year : 2000-01 Ita No. 1800/Del/2017 : Asstt. Year : 2001-02 Ita No. 1801/Del/2017 : Asstt. Year : 2002-03 Ita No. 1802/Del/2017 : Asstt. Year : 2003-04 Ita No. 1803/Del/2017 : Asstt. Year : 2004-05 Ita No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs Dcit, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (Appellant) (Respondent) Pan No. Abipv8176F Assessee By : Sh. Rakesh Gupta, Adv. Revenue By : Sh. N. C. Upadhyaya, Sr. Dr Date Of Hearing: 12.07.2021 Date Of Pronouncement: 06.10.2021

For Appellant: Sh. Rakesh Gupta, AdvFor Respondent: Sh. N. C. Upadhyaya, Sr. DR
Section 147Section 148Section 149Section 194C

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member (Through Video Conferencing) ITA No. 1798/Del/2017 : Asstt. Year : 1999-00 ITA No. 1799/Del/2017 : Asstt. Year : 2000-01 ITA No. 1800/Del/2017 : Asstt. Year : 2001-02 ITA No. 1801/Del/2017 : Asstt. Year : 2002-03 ITA No. 1802/Del/2017 : Asstt. Year : 2003-04 ITA No. 1803/Del/2017 : Asstt. Year : 2004-05 ITA No. 1804/Del/2017 : Asstt. Year : 2005-06 Raju Verma, Vs DCIT, 17/1, Curzon Road, Central Circle, Dehradun-248001 Dehradun (APPELLANT) (RESPONDENT) PAN No. ABIPV817…

Smt. Manish Jaitha, Mumbai vs. Asst CIT Circle- 26 (1), Mumbai

ITA 384/MUM/2020[2009-10]Status: DisposedITAT Mumbai02 Aug 2021AY 2009-10

Bench: Shri Rajesh Kumar & Shri Ravish Soodita Nos.342 To 345/Mum/2020 Ita Nos.384 To 388/Mum/2020 (Assessment Years: 2005-06 To 2013-14) Smt. Manisha Jaitha Asst. Commissioner Of Income-Tax, 2B, Brighton No. 2, 68-D Circle 26(1), 1St Floor , Room No. 107, Rungta Lane, Vs. Nepean Sea Road Piramal Chambers, Parel Mumbai – 400 006 Mumbai – 400 012

For Appellant: Shri Rajesh P. Shah, A.RFor Respondent: Shri Tharian Oommen, D.R
Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(c)

…Smt. Manisha Jaitha Vs. ACIT Circle 26(1), Mumbai “B” Bench, Mumbai Before Shri Rajesh Kumar, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos.342 to 345/Mum/2020 ITA Nos.384 to 388/Mum/2020 (Assessment Years: 2005-06 to 2013-14) Smt. Manisha Jaitha Asst. Commissioner of Income-tax, 2B, Brighton No. 2, 68-D Circle 26(1), 1st Floor , Room No. 107, Rungta Lane, Vs. Nepean Sea Road Piramal Chambers, Parel Mumbai – 400 006 Mumbai – 400 012 PAN – AACPJ8155F (Appellant) (Respondent) Appellant by : Shri Rajesh P. Shah, A.R Respondent by : Shri Tharian Oommen, D.R Date of Hearing : 29.07.2021…

Smt.Manisha Jaitha, Mumbai vs. Asst CIT Circle- 26 (1), Mumbai

ITA 342/MUM/2020[2005-06]Status: DisposedITAT Mumbai02 Aug 2021AY 2005-06

Bench: Shri Rajesh Kumar & Shri Ravish Soodita Nos.342 To 345/Mum/2020 Ita Nos.384 To 388/Mum/2020 (Assessment Years: 2005-06 To 2013-14) Smt. Manisha Jaitha Asst. Commissioner Of Income-Tax, 2B, Brighton No. 2, 68-D Circle 26(1), 1St Floor , Room No. 107, Rungta Lane, Vs. Nepean Sea Road Piramal Chambers, Parel Mumbai – 400 006 Mumbai – 400 012

For Appellant: Shri Rajesh P. Shah, A.RFor Respondent: Shri Tharian Oommen, D.R
Section 143(2)Section 143(3)Section 147Section 148Section 149(1)(c)

…Smt. Manisha Jaitha Vs. ACIT Circle 26(1), Mumbai “B” Bench, Mumbai Before Shri Rajesh Kumar, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos.342 to 345/Mum/2020 ITA Nos.384 to 388/Mum/2020 (Assessment Years: 2005-06 to 2013-14) Smt. Manisha Jaitha Asst. Commissioner of Income-tax, 2B, Brighton No. 2, 68-D Circle 26(1), 1st Floor , Room No. 107, Rungta Lane, Vs. Nepean Sea Road Piramal Chambers, Parel Mumbai – 400 006 Mumbai – 400 012 PAN – AACPJ8155F (Appellant) (Respondent) Appellant by : Shri Rajesh P. Shah, A.R Respondent by : Shri Tharian Oommen, D.R Date of Hearing : 29.07.2021…

M/S. Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 566/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S. Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 565/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S. Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 564/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S. Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 563/BANG/2020[2015-16]Status: DisposedITAT Bangalore21 Jan 2021AY 2015-16

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S. Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 562/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S. Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 561/BANG/2020[2014-15]Status: DisposedITAT Bangalore21 Jan 2021AY 2014-15

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 560/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 559/BANG/2020[2013-14]Status: DisposedITAT Bangalore21 Jan 2021AY 2013-14

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 558/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S. Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer, (TDS)- Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 557/BANG/2020[2012-13]Status: DisposedITAT Bangalore21 Jan 2021AY 2012-13

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 556/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S. Life Insurance Corporation of India, Chitradurga vs. The Income Tax Officer, (TDS) Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 555/BANG/2020[2011-12]Status: DisposedITAT Bangalore21 Jan 2021AY 2011-12

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…

M/S. Life Insurance Corporation of India, Haveri vs. The Income Tax Officer (TDS) - Ward, Davangere

In the result, the appeals filed by the assessee stands allowed for assessment years 2011-12 to 2014-15 on the legal issue and the appeals for assessment years 2015-

ITA 554/BANG/2020[2016-17]Status: DisposedITAT Bangalore21 Jan 2021AY 2016-17

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Chytanya KK, AdvocateFor Respondent: Smt. R Premi, JCIT (DR)
Section 10Section 133ASection 192Section 201Section 201(1)

…d reported in (2018 92 Taxmann.com 260 • ACIT vs.Acer India Pvt.Ltd in ITA No. 2570 to 2572/Bang/2017 for assessment year 2009-10 to 2011- 12 by order dated 14/09/2019. 6.2.11. Hon'ble Gujarat High Court, in case of Tata Teleservices vs.UOI reported in (2016) 385 ITR 497, on identical issue extensively dealt on the issue of retrospective applicability of the provisions by applying principles laid down by Hon'ble Supreme Court in number of cases. Hon’ble Gujrat High Court held as under:— "15.00. Considering the law laid down by the Hon'ble Supreme Court in the aforesaid decisions, to the facts of the case on hand…