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

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

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

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

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

46 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations assessment order read with the corrigendum - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka HC’s ruling in Manjunatha Cotton

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

46 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations assessment order read with the corrigendum - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka HC’s ruling in Manjunatha Cotton

IBM CORPORATION,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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

46 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations assessment order read with the corrigendum - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka HC’s ruling in Manjunatha Cotton

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

46 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations assessment order read with the corrigendum - Receipts were offered to tax only after a notice under section 148 of the Act was issued, initiating the reassessment proceedings. - The CIT(A) has distinguished the facts of the case from Karnataka HC’s ruling in Manjunatha Cotton

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

10-11 of the CIT(A)'s order)\nIn addition to the above, legal\nsubmissions, it is submitted that IBM\nIndia has reported such receipts in 3CEB\nExplanation 3 refers to the term\n'reasonable cause'. Reliance can be\nplaced on decision of SC in Singapore\nAirlines Ltd. VS Commissioner of\nIncome Tax [2022] 144 taxmann.com\n221 (SC) wherein

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

10-11 of the CIT(A)'s order)\nIn addition to the above, legal\nsubmissions, it is submitted that IBM\nIndia has reported such receipts in 3CEB\nExplanation 3 refers to the term\n'reasonable cause'. Reliance can be\nplaced on decision of SC in Singapore\nAirlines Ltd. VS Commissioner of\nIncome Tax [2022] 144 taxmann.com\n221 (SC) wherein

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

10 of the CIT(A)'s order)\nIn the case of IBM, the matter in respect\nof taxability of secondment expenses\nwhich is a debatable issue if not\nconsidered in favor of the Assessee.\nThe above case is therefore\ndistinguishable on facts. Assessee relies\non ruling by the Punjab and Haryana HC\nin the case of CIT v. Rajiv Garg

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

10-11 of the CIT(A)'s order)\nIn addition to the above, legal\nsubmissions, it is submitted that IBM\nIndia has reported such receipts in 3CEB\nExplanation 3 refers to the term\n'reasonable cause'. Reliance can be\nplaced on decision of SC in Singapore\nAirlines Ltd. VS Commissioner of\nIncome Tax [2022] 144 taxmann.com\n221 (SC) wherein

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

The appeals of the assessees are allowed

10-11 of the CIT(A)'s order)\nIn addition to the above, legal\nsubmissions, it is submitted that IBM\nIndia has reported such receipts in 3CEB\nExplanation 3 refers to the term\n'reasonable cause'. Reliance can be\nplaced on decision of SC in Singapore\nAirlines Ltd. VS Commissioner of\nIncome Tax [2022] 144 taxmann.com\n221 (SC) wherein

INCOMETAX OFFICER, WARD-1, BALLARI vs. BELLARY URBAN DEVELOPMENT AUTHORITY, BALLARI

In the result, the appeal filed by the revenue is dismissed

10(46) of the Act and submitted that as per\nCBDT Notification No.01/2024 dated_02/01/2024, the\nincome of the appellant is exempt. Regarding, the\ninadvertent error, the appellant by relying on the decision\nof Hon'ble Supreme Court of India in the case of Reliance\nPetro products Pvt Ltd and Price Water Coopers P Ltd,\nsubmitted that concealment penalty

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

10-11 of the CIT(A)'s order)\nunder section 139 of the Act basis:\nIBM Corp's assessment order for AY\n2011-12 which had attained finality\nPlethora of judicial precedents in\nassessee's favor on the secondment\nmatter, including the Special Bench\nreferral order in IBM India's own\ncase which has referred to IBM's\nfacts being