Karnataka Power Transmission Corporation Ltd. v. ITO (TDS)

102 Taxmann.com 245Reported decision2019#1701 most cited

What is Karnataka Power Transmission Corporation Ltd. v. ITO (TDS) authority for?

Orders under section 201(1) and 201(1A) of the Income Tax Act, 1961, must be passed separately for each financial year and not combined, to ensure proper application of mind.

66

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2021 to 2022.

Also referred to as

Karnataka Power Transmission Corporation Ltd v ITO TDS · section 201(1) · section 201(1A) · TDS assessment order · separate assessment year · application of mind · income tax act 1961

Judgments citing Karnataka Power Transmission Corporation Ltd. v. ITO (TDS)

M/S. Life Insurance Corporation of India, Thirthahalli 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 512/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)

…sions of coordinate bench of this Tribunal:  ACIT vs Infosys BPO Ltd is reported in (2014) 150 ITD 132 (Bang)  ACIT (TDs) vs Oracle India Ltd reported in (2013) 37Taxmann.com327,  Karnataka Power Transmission Corporation Ltd vs ITO (TDS) reported in (2019) 102 Taxmann.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 5. On the contrary, Ld.Sr.DR submitted as under: “The Respondent most respectfully submits as follows : 2. In this case, the orders under section 201 (1 )/201(1A) of the l.T.Act, 1961 (hereinafter referred to as 'the Act") were passed for the Assessment years…

M/S. Life Insurance Corporation of India, Thirthahalli 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 511/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)

…sions of coordinate bench of this Tribunal:  ACIT vs Infosys BPO Ltd is reported in (2014) 150 ITD 132 (Bang)  ACIT (TDs) vs Oracle India Ltd reported in (2013) 37Taxmann.com327,  Karnataka Power Transmission Corporation Ltd vs ITO (TDS) reported in (2019) 102 Taxmann.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 5. On the contrary, Ld.Sr.DR submitted as under: “The Respondent most respectfully submits as follows : 2. In this case, the orders under section 201 (1 )/201(1A) of the l.T.Act, 1961 (hereinafter referred to as 'the Act") were passed for the Assessment years…

M/S. Life Insurance Corporation of India, Thirthahalli 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 510/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)

…sions of coordinate bench of this Tribunal:  ACIT vs Infosys BPO Ltd is reported in (2014) 150 ITD 132 (Bang)  ACIT (TDs) vs Oracle India Ltd reported in (2013) 37Taxmann.com327,  Karnataka Power Transmission Corporation Ltd vs ITO (TDS) reported in (2019) 102 Taxmann.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 5. On the contrary, Ld.Sr.DR submitted as under: “The Respondent most respectfully submits as follows : 2. In this case, the orders under section 201 (1 )/201(1A) of the l.T.Act, 1961 (hereinafter referred to as 'the Act") were passed for the Assessment years…

M/S. Life Insurance Corporation of India, Thirthahalli 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 509/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)

…sions of coordinate bench of this Tribunal:  ACIT vs Infosys BPO Ltd is reported in (2014) 150 ITD 132 (Bang)  ACIT (TDs) vs Oracle India Ltd reported in (2013) 37Taxmann.com327,  Karnataka Power Transmission Corporation Ltd vs ITO (TDS) reported in (2019) 102 Taxmann.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 5. On the contrary, Ld.Sr.DR submitted as under: “The Respondent most respectfully submits as follows : 2. In this case, the orders under section 201 (1 )/201(1A) of the l.T.Act, 1961 (hereinafter referred to as 'the Act") were passed for the Assessment years…

M/S. Life Insurance Corporation of India, Thirthahalli 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 508/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)

…sions of coordinate bench of this Tribunal:  ACIT vs Infosys BPO Ltd is reported in (2014) 150 ITD 132 (Bang)  ACIT (TDs) vs Oracle India Ltd reported in (2013) 37Taxmann.com327,  Karnataka Power Transmission Corporation Ltd vs ITO (TDS) reported in (2019) 102 Taxmann.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 5. On the contrary, Ld.Sr.DR submitted as under: “The Respondent most respectfully submits as follows : 2. In this case, the orders under section 201 (1 )/201(1A) of the l.T.Act, 1961 (hereinafter referred to as 'the Act") were passed for the Assessment years…

M/S. Life Insurance Corporation of India, Thirthahalli 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 507/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)

…sions of coordinate bench of this Tribunal:  ACIT vs Infosys BPO Ltd is reported in (2014) 150 ITD 132 (Bang)  ACIT (TDs) vs Oracle India Ltd reported in (2013) 37Taxmann.com327,  Karnataka Power Transmission Corporation Ltd vs ITO (TDS) reported in (2019) 102 Taxmann.com 245, and  ACIT(TDS) vs SAP Labs India(P.)Ltd reported in (2013) 36 Taxmann.com 200 5. On the contrary, Ld.Sr.DR submitted as under: “The Respondent most respectfully submits as follows : 2. In this case, the orders under section 201 (1 )/201(1A) of the l.T.Act, 1961 (hereinafter referred to as 'the Act") were passed for the Assessment years…