VIJAYA BANK,BELAGAVI vs. ITO, TDS, WARD - 1, BELAGAVI
In the result, the appeal filed by the assessee in ITA
ITA 208/PAN/2018[2013-14]Status: DisposedITAT Panaji25 Aug 2023AY 2013-14
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.
For Appellant: P.G. G. & CoFor Respondent: Shri N. Shrikanth
Section 10Section 154Section 201Section 201(1)
4. Briefly, the facts of the case are that the appellant is a Branch of Public Sector Banking Company. During the financial year
2011-12 relevant to the assessment year under consideration, the appellant bank paid interest on deposit of Rs.40,53,727/- to the Vishveshvaraya
Technological
University,
Belagavi without deducting TDS. The Income Tax Officer, TDS Ward passed
