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1,744 results for “section 68”+ Section 6(3)(ii)clear

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Key Topics

Section 143(3)65Addition to Income64Section 6838Section 153A34Disallowance33Section 14A28Section 25027Section 201(1)25Deduction23Section 153C

TEXO THE BUILDERS ,UDUPI vs. ACIT, CENTRAL CIRCLE-2, MANGALORE

In the result, we dismiss grounds raised by the assessee

ITA 1200/BANG/2025[2014-15]Status: DisposedITAT Bangalore13 Nov 2025AY 2014-15

Bench: Shri.Laxmi Prasad Sahu & Shri.Soundararajan K

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 133ASection 147Section 148Section 154Section 40A(3)Section 68

6-49 Sunder Leela, Bommarabettu Village, Central Circle – 2, Hiriadka, Udupi – 576 113. Mangalore. PAN : AAFFT 0780 M APPELLANT RESPONDENT Assessee by : Shri. Sandeep Chalapathy, CA Revenue by : Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore. Date of hearing : 24.09.2025 Date of Pronouncement : 13.11.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : These two appeals are filed

Showing 1–20 of 1,744 · Page 1 of 88

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22
Section 10A22
TDS21

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

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

II) dated 03.07.2002, which clearly states that\nsearch and seizure operations should be completed quickly and any\nprohibitory order under section 132(3) should be lifted within one month\nfrom the date of passing the order.\n\n8.4.2 The ld. AR submitted that these CBDT instructions are benevolent\nin nature and meant to protect the rights of the assessee

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

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

II) dated 03.07.2002, which clearly states that\nsearch and seizure operations should be completed quickly and any\nprohibitory order under section 132(3) should be lifted within one month\nfrom the date of passing the order.\n8.4.2 The ld. AR submitted that these CBDT instructions are benevolent\nin nature and meant to protect the rights of the assessee

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 120/BANG/2022[2014-15]Status: DisposedITAT Bangalore17 Mar 2023AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

6. The assessee filed e-return of income u/s. 139(4) of I.T.Act, 1961 on 31.03.2018 declaring total income of Rs.16,02,458/-. The return of income was processed u/s. 143(1) that was accepted vide intimation dated 08.06.2018. The case was then selected for scrutiny by issuing a notice

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

ITA 121/BANG/2022[2017-18]Status: DisposedITAT Bangalore17 Mar 2023AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

For Appellant: Shri Ravishankar. S.V, Advocate and Sri Joseph VargheseFor Respondent: Sri Gudimella V.P.Pavan Kumar
Section 115BSection 144Section 147Section 153Section 234ASection 250Section 69

6. The assessee filed e-return of income u/s. 139(4) of I.T.Act, 1961 on 31.03.2018 declaring total income of Rs.16,02,458/-. The return of income was processed u/s. 143(1) that was accepted vide intimation dated 08.06.2018. The case was then selected for scrutiny by issuing a notice

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 547/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 548/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 521/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 526/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 516/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 530/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 540/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 528/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 533/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 532/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 522/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 517/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 520/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507

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 527/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)

II Harihar Road, (TDS) Ward, Davangere-577 006. Davangere-577 066. PAN – AAACL 0582 H APPELLANT RESPONDENT ITA No.531 to 542/Bang/2020 Assessment year : 2011-12 to 2016-17 M/s Life Insurance Vs. Income Tax Officer Corporation of India CR Building Devraj Urs Divisional Office, Layout, Jeevan Prakash, ‘C’ Block, Gopalagowda Extension, (TDS) Ward, Page 2 of 74 ITA No.507