M/S. LIFE INSURANCE CORPORATION OF INDIA ,DAVANGERE 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 525/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)
TDS statement, the limitation period of two years remained unchanged.
(emphasis supplied)
6.2.6. Aforesaid sub-section (3) of section 201 was again amended by Finance Act, 2014, w.e.f. 1st October 2014 by substituting the earlier provision as under:—
"(3) No order shall be made under sub-section (1