IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

14 not offered u/s 148 2015- 271(1)(c) 493/Bang/2024 Filed but In ROI filed IBM Japan Limited 16 not offered u/s 148 2016- 271(1)(c) 494/Bang/2024 Filed but In ROI filed IBM Japan Limited 17 not offered u/s 148 IBM United Kingdom 2014- 271(1)(c) 542/Bang/2024 Filed but In ROI filed Limited 15 not offered u/s

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

14 not offered u/s 148 2015- 271(1)(c) 493/Bang/2024 Filed but In ROI filed IBM Japan Limited 16 not offered u/s 148 2016- 271(1)(c) 494/Bang/2024 Filed but In ROI filed IBM Japan Limited 17 not offered u/s 148 IBM United Kingdom 2014- 271(1)(c) 542/Bang/2024 Filed but In ROI filed Limited 15 not offered u/s

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

14 not offered u/s 148 2015- 271(1)(c) 493/Bang/2024 Filed but In ROI filed IBM Japan Limited 16 not offered u/s 148 2016- 271(1)(c) 494/Bang/2024 Filed but In ROI filed IBM Japan Limited 17 not offered u/s 148 IBM United Kingdom 2014- 271(1)(c) 542/Bang/2024 Filed but In ROI filed Limited 15 not offered u/s

SHRISHAILAMALLIKARJUN TRADERS,NARGUND vs. INCOME TAX OFFICER, WARD-1, GADAG

In the result, appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

271-G' by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.][, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272-A, sub-section (1) of section 272-AA or ] [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).][section 272-B or] [ Inserted by Act 20 of 2002, Section 106 (w.e.f

BHADRAVATHI RAMALINGASETTY MANJUNATH SETTY,BHADRAVATHI vs. ITO WARD-1 TPS , SHIMOGA

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2018-19

14 of 2001, Section 94 (w.e.f. 1.4.2002).][, section 271-BB,] [ Inserted by Act 12 of 1990, Section 50 (w.r.e.f. 1.4.1990).] [section 271-C, section 271-CA] [ Substituted by Act 21 of 2006, Section 55, for " section 271-C" (w.e.f. 1.4.2007).][, section 271-D, section 271-E, ] [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).][section 271-F, ] [Substituted

GOPAL KRISHNA KARODI SABBANA ,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

10 of 16 health issues in all these years under consideration. The ld. AR of the assessee also drew our attention to the medical reports, various discharge summaries, Dialysis treatment record along with Echocardiogram report produced before us in order to substantiate that there was reasonable cause for delay filing of audit report

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

10 of 16 health issues in all these years under consideration. The ld. AR of the assessee also drew our attention to the medical reports, various discharge summaries, Dialysis treatment record along with Echocardiogram report produced before us in order to substantiate that there was reasonable cause for delay filing of audit report

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

10 of 16 health issues in all these years under consideration. The ld. AR of the assessee also drew our attention to the medical reports, various discharge summaries, Dialysis treatment record along with Echocardiogram report produced before us in order to substantiate that there was reasonable cause for delay filing of audit report

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2,, MANGALORE

In the result, appeals filed by the assessee for all these AY are allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

10 of 16 health issues in all these years under consideration. The ld. AR of the assessee also drew our attention to the medical reports, various discharge summaries, Dialysis treatment record along with Echocardiogram report produced before us in order to substantiate that there was reasonable cause for delay filing of audit report

SIMPLEX TMC PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(1),BENGALURU, BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2018-19

10 of 17 considering the fact that all the conditions provided under section 271 AAB are satisfied," 5.5. Further, in the case of PCIT Vs. R. Elangovan in TCA No.770 & 771 of 2018 dated 30.3.2021, the Hon’ble Madras High Court has held as under: “As rightly pointed out by the learned counsel appearing for the assessee, Section 271AAB

SRI. CHINNAYELLAPPA CHANDRASHEKAR, ,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(4), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2017-18

271-G' by Finance Act, 2015 (No. 20 of 2015), dated 14.5.2015.][, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272-A, sub-section (1) of section 272-AA or ] [Inserted by Act 46 of 1986, Section 26 (w.e.f. 10.9.1986).][section 272-B or] [ Inserted by Act 20 of 2002, Section 106 (w.e.f

MR. SHIVAKUMAR MAHADEVAIAH ,MYSORE vs. INCOME-TAX OFFICER, WARD-2(3), MYSORE

In the result, the appeal of the revenue is dismissed

Bench: Shri Chandra Poojari (Accountant Member), Shri Keshav Dubey (Judicial Member)

14, 1st Floor Mysore 570028 vs. Aayakar Bhavan PAN – ACZPM8866F 26/12, Residency Road Mysore 570010 (Appellant) (Respondent) Assessee by: Shri Sukesh Patil, CA Revenue by: Shri V. Parithivel, JCIT Date of hearing: 07.05.2024 Date of pronouncement: 12.06.2024 O R D E R Per: Keshav Dubey, J.M. This appeal at the instance of the assessee is directed against the order

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

The appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

In the result, appeals filed by the assessee for all these AY are\nallowed

10\nABDUL RAZAK G.\nREGD. No. 4129\nMANGALORE\nGopalakrishna Karodi Subbanna\nSworn and Signed Bore Me\nL\nITA Nos.1504 to 1508/Bang/2025\nSri Gopal Krishna Karodi Sabbana, Sullia\nPage 6 of 16\n4.\nBefore us, the ld. A.R. of the assessee vehemently submitted\nthat the delay was caused mainly due to the fact that the assessee\nwas having acute health problems

IBM DEUTSCHLAND GMBH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1), BANGALORE

In the result, all the appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

IBM AUSTRALIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024 Filed but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

COMPAGNIE IBM FRANCE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271