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

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

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

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

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

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

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,CHITRADURGA 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

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-

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

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-

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

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-

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

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-

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

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-

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

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-

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

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-

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

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-

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

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-

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

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-

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

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-

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

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-

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

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-

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

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,CHITRADURGA 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

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