SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

section 132A. 50.3 Applicability-These\namendments will take effect from the 1st day of June, 2007.\"\n\n6.2 From the perusal of the section 153D of the Act read with the CBDT\nCircular No. 3 of 2008, dated 12-3-2008, the legislative intent can be gathered\nso far as that the legislature in its highest wisdom made it compulsory

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

house, building or premises or\nof his person, with the object of discovering some material which would furnish\nevidence of guilt for some offence with which he is charged. It implies a prying\ninto hidden places for that which is concealed. When once the search starts it\ncan go on continuously day or night, rain, or shine. There

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that

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-

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

45 of 74 ITA No.507 to 566 /Bang/2020 u/s.201(1) and interest levied under section201(1A), by Ld.AO for assessment years 2011-12 & 2012-13 stands deleted. Accordingly, appeals filed by assessee for assessment years 2011-12 and 2012-13 stands allowed on legal issue raised. 6.2.13. Now coming to assessment years 2013-14 and 2014-15, Ld.Counsel submitted that