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

3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively; IBM foreign entities had filed a detailed response during

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

3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively; IBM foreign entities had filed a detailed response during

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

3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively; IBM foreign entities had filed a detailed response during

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

3) of section 271AAB: The provisions of sections 274 and 275 shall, as far as maybe, apply in relation to the penalty referred to in this section. The legislature has included the provisions of section 274 and section 275 of the Act in 271AAB of the Act with clear intention to consider the imposition of penalty judicially. Section 274 deals

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

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

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

THE INCOME TAX OFFICER WARD-7(1)(3), BANGALORE vs. M/S VERDE DEVELOPERS PVT LTD , BANGALORE

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

3 of the appellant is allowed. Consequently, the remaining grounds of appeal become only academic and as such no specific adjudication is required for those grounds.” 7. We find that ld. CIT(A) has reproduced the notice issued by the AO u/s. 274 r.w.s. 271(1) of IT Act, 1961 and in that notice, the AO has not struck down

THE INCOME TAX OFFICER WARD-7(1)(2), BANGALORE vs. M/S TRIAD RESORTS AND HOTELS PVT LTD , BANGALORE

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

3 of the appellant is allowed. Consequently, the remaining grounds of appeal become only academic and as such no specific adjudication is required for those grounds.” 7. We find that ld. CIT(A) has reproduced the notice issued by the AO u/s. 274 r.w.s. 271(1) of IT Act, 1961 and in that notice, the AO has not struck down

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

u/s\n139) and thereby contending that the\nAssessee had not disclosed all the facts\nMAK Data (supra) ruling is in the context\nof a case where income was voluntarily\noffered pursuant to a survey proceeding\nunder section 133A of the Act. No\nbonafide explanations were provided\nunder Explanation 1 of section 271(1)(c)\nof the Act in respect

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

3,14,56,152 7,71,29,484 7,34,47,438 6,53,94,261 Due dates of Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019 Audit Uploaded 28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020 Actual delay in days

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

3,14,56,152 7,71,29,484 7,34,47,438 6,53,94,261 Due dates of Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019 Audit Uploaded 28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020 Actual delay in days

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

3,14,56,152 7,71,29,484 7,34,47,438 6,53,94,261 Due dates of Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019 Audit Uploaded 28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020 Actual delay in days

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

3,14,56,152 7,71,29,484 7,34,47,438 6,53,94,261 Due dates of Tax Audit 31-10-2015 17-10-2016 07-11-2017 31-10-2018 31-10-2019 Audit Uploaded 28-12-2016 30-03-2017 31-03-2018 15-03-2019 14-02-2020 Actual delay in days

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

R.AJITH ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

In the result, both the appeals by the assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

3 assessment orders as follows:- “Penalty proceedings u/s. 271(1)(c), 271B, separately”. He submitted that such initiation of penalty proceedings in the order of assessment does not reflect proper recording of satisfaction for initiating penalty proceedings and in this regard drew our attention to a decision of the Hon’ble High Court of Karnataka in the case

SHRI. K. RAMASWAMY,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE--2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

3 assessment orders as follows:- “Penalty proceedings u/s. 271(1)(c), 271B, separately”. He submitted that such initiation of penalty proceedings in the order of assessment does not reflect proper recording of satisfaction for initiating penalty proceedings and in this regard drew our attention to a decision of the Hon’ble High Court of Karnataka in the case

SHRI. AJITH R,,MYSORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, MYSORE

In the result, both the appeals by the assessee are allowed

Bench: Shri N.V. Vasudevan & Shri A.K.Garodia

3 assessment orders as follows:- “Penalty proceedings u/s. 271(1)(c), 271B, separately”. He submitted that such initiation of penalty proceedings in the order of assessment does not reflect proper recording of satisfaction for initiating penalty proceedings and in this regard drew our attention to a decision of the Hon’ble High Court of Karnataka in the case