M/S. LIFE INSURANCE CORPORATION OF INDIA,SHIVAMOGGA 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 531/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)
1) ad interest levied under section 201(1A) of the Act, levied by Ld.AO, confirmed by Ld.CIT(A),
Davangere, by order dated 29/01/2020 for assessment years 2011-12 to 2016-17 in respect of all branches.
Grounds raised by assessee have been encapsulated by way of a chart reproduced in the paragraph hereunder.
Brief Facts of the Case