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

u/s Receipts were not offered under section 139) and thereby contending that the 139 of the Act basis juridical precedents/ Assessee had not disclosed all the facts IBM Corp’s order for AY 2011-12. - material to the computation of its total AO cannot contend that the Assessee had income. Reference drawn to Delhi not disclosed all material facts, especially

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

u/s Receipts were not offered under section 139) and thereby contending that the 139 of the Act basis juridical precedents/ Assessee had not disclosed all the facts IBM Corp’s order for AY 2011-12. - material to the computation of its total AO cannot contend that the Assessee had income. Reference drawn to Delhi not disclosed all material facts, especially

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

u/s Receipts were not offered under section 139) and thereby contending that the 139 of the Act basis juridical precedents/ Assessee had not disclosed all the facts IBM Corp’s order for AY 2011-12. - material to the computation of its total AO cannot contend that the Assessee had income. Reference drawn to Delhi not disclosed all material facts, especially

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

142(1) of the Act were issued to the assessee calling for details along with evidences. The assessee furnished all the details in response to the said notices. Based on the reply furnished by the assessee, the assessment was completed on 16.6.2020 u/s 143(3) r.w.s. 143(3A) and 143(3B) of the Act by accepting the returned income

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

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

142(1) seeking the response from the\nassessee why the said amount should not be disallowed as the same\nappears to be in capital nature. The assessee filed their reply on\n06/12/2019 and explained that the expenditure debited relates to the\ndevelopment of public parks which were handed over to the CMC and\ntherefore it could be revenue in nature

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1)(1) , BANGALORE vs. MITSUBISHI HEAVY INDUSTRIES-VST DIESEL ENGINES PRIVATE LIMITED, MYSURU

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

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubeyassessment Year : 2016-17

142(1) dated 10/12/2018 the Assessee would have got the Refund is also not tenable as the Assessee Company had already paid the additional taxes along with the Interest suo motto on 30/05/2018 under minor head “Tax on Regular Assessment (400)” after the preparation of revised computation way before the issuance of Notice U/s 143(2) for the Asst year

SRI. PANATI VIKRAMDEVA REDDY,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BENGALURU

In the result, the appeals of the assessee are dismissed

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

142(1) in terms of section 273B. Thereafter relying on the following judgments the AO imposed penalty u/s. 271(1

SRI. PANATI VIKRAMDEVA REDDY,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(3)(1), BENGALURU

In the result, the appeals of the assessee are dismissed

Bench: Shri Narender Kumar Choudhry & Shri Laxmi Prasad Sahu

142(1) in terms of section 273B. Thereafter relying on the following judgments the AO imposed penalty u/s. 271(1

BASAVESHWER DEVALAY ENGLISH MEDIUM HIGHER PRIMARY SCHOOL BASAVANABAGEWADI,BIJAPUR vs. INCOME TAX OFFICER, WARD-1 & TPS, BIJAPUR

In the result, the appeal filed by the assessee is allowed

142(1) but because of the pressure of work, they had not viewed the\nemail and therefore a lenient view may be taken and the penalty imposed\nu/s. 271(1)(b) of the Act may be deleted. The Ld.AR also filed paper books\nand also relied on the orders of the Coordinated Benches of this Tribunal\nand prayed to allow

H VENKATESH REDDY ,BENGALURU vs. INCOME TAX OFFICER, WARD-4(3)(2), BENGALURU

In the result, the appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Years: 2015-16

142(1) or section 148 of the Act was issued during that period. In fact, the reopening notice under Section 148 of the Act was issued on March 27, 2021, only after which the assessee filed his return of income, thus bringing him within the scope of Explanation 3 to section 271(1) of the Act. The question that arises

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) 3.2 He submitted that the assessee has filed condonation petition for quantum proceedings upon receiving deficiency letter and no ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 4 of 23 deficiency letter was received for appeal filed against penalty orders. The assessee was under a bonafide belief that

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(1), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) 3.2 He submitted that the assessee has filed condonation petition for quantum proceedings upon receiving deficiency letter and no ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 4 of 23 deficiency letter was received for appeal filed against penalty orders. The assessee was under a bonafide belief that

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(3)(2), BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) 3.2 He submitted that the assessee has filed condonation petition for quantum proceedings upon receiving deficiency letter and no ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 4 of 23 deficiency letter was received for appeal filed against penalty orders. The assessee was under a bonafide belief that

THE KARNATAKA CHEMISTS & DRUGGISTS ASSOCIATION®,BANGALORE vs. INCOME TAX OFFICER, WARD-5(2)(1) , BANGALORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Chandra Poojari & Shri Soundararajan K.

u/s 20.09.2022 20.10.2022 01.10.2023 346 271(1)(c) 3.2 He submitted that the assessee has filed condonation petition for quantum proceedings upon receiving deficiency letter and no ITA Nos.699 to 704/Bang/2024 The Karnataka Chemists & Druggists Association, Bangalore Page 4 of 23 deficiency letter was received for appeal filed against penalty orders. The assessee was under a bonafide belief that

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

1)(c), i.e., whether it is for\nconcealment of income or for furnishing of incorrect particulars of\nincome\nq)\nSending printed form where all the ground mentioned in Section 271\nare mentioned would not satisfy requirement of law.\nr)\nThe assessee should know the grounds which he has to meet\nspecifically. Otherwise, principles of natural justice is offended. On\nthe

GOPALIYENGAR MADABUSHI MURALIDHAR, ,BENGALURU vs. INCOME-TAX OFFICER, WARD-7(2)(4), BENGALURU

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

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

penalty proceedings under section 271(1)(c) of the Act. 3 Gopaliyengar Madabushi Muralidhar 5. Other grounds: 5.1. The Learned AO has erred in law and on facts in levying interest under section 234B and 234C of the Act. The interest so levied, being erroneous, is required to be deleted. 5.2. The Appellant craves leave to add, amend, alter

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income q) Sending printed form where all the ground mentioned in Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended

SHRI. ANAND ,BANGALORE vs. INCOME-TAX OFFICER, WARD-3(2)(4) , BANGALORE

In the result, appeal of the assessee in ITA No

Bench: Shri George George K. & Shri Chandra Poojari

1)(c), i.e., whether it is for concealment of income or for furnishing of incorrect particulars of income q) Sending printed form where all the ground mentioned in Section 271 are mentioned would not satisfy requirement of law. r) The assessee should know the grounds which he has to meet specifically. Otherwise, principles of natural justice is offended