VIJAYA BANK,BELAGAVI vs. ITO, TDS, WARD - 1, BELAGAVI

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.207 To 209/Pan/2018 िनधा"रण वष" / Assessment Years : 2012-13 To 2014-15 Vijaya Bank, Vs. Ito, Tds, Ward-1, Tilakwadi Branch, Belagavi, Belagavi. Karnataka – 590001. Pan : Aaacv4791J Appellant Respondent Assessee By : P.G. G. & Co. Revenue By : Shri N. Shrikanth Date Of Hearing : 16.08.2023 Date Of Pronouncement : 25.08.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Directed Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals), Belagavi [‘The Cit(A)’] Dated 14.03.2018 For The Assessment Years 2012-13 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Three Appeals Of The Assessee, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Assessee In Ita No.207/Pan/2018 For The Assessment Year 2012-13 Are Stated Herein.

TDS Officer. 6. Subsequently, the appellant bank made an application u/s 154 dated 25.10.2017 before the ld. Commissioner of Income Tax (Appeals), Belagavi on the ground that since the Department had already recovered tax from the payee, the tax need not be deducted by the appellant bank on interest paid to the latter. However, the said application u/s 154