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543 results for “penalty u/s 271”+ Section 15clear

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Delhi3,098 Mumbai2,568 Ahmedabad720 Jaipur616 Kolkata573 Bangalore543 Pune454 Chennai419 Indore405 Hyderabad333 Surat277 Chandigarh214 Raipur177 Karnataka146 Rajkot139 Amritsar115 Visakhapatnam110 Cochin106 Lucknow105 Nagpur88 Cuttack77 Allahabad60 Guwahati58 Agra46 Ranchi42 Dehradun37 Calcutta36 Patna34 Panaji28 Jodhpur22 Jabalpur19 Kerala14 SC12 Telangana7 Rajasthan4 Varanasi3 Gauhati1 Punjab & Haryana1

Key Topics

Section 271(1)(c)70 Addition to Income61 Section 143(3)56 Penalty54 Section 153C42 Section 14842 Section 10A39 Section 133A33 Section 271

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

ITA 531/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 132Section 153ASection 271(1)(c)

15 lacs and requested not to impose penalty u/s 271(1)(c) of the IT Act. The ld. AO imposed the penalty by invoking the Explanation 5A to section

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

Showing 1–20 of 543 · Page 1 of 28

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Transfer Pricing24

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Page 9 of 56 Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

In the result, appeal filed by the assessee is allowed

ITA 1357/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Nov 2024AY 2017-18

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

For Appellant: Sri Anil Kumar H., A.RFor Respondent: Shri V. Parithivel, D.R

Section 148Section 250Section 271BSection 271FSection 274Section 44A

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

ITA 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

ITA 491/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271(1)(c)

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

In the result, the appeal of the revenue is dismissed

ITA 518/BANG/2024[2014-15]Status: DisposedITAT Bangalore12 Jun 2024AY 2014-15

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

For Appellant: Shri Sukesh Patil, CAFor Respondent: Shri V. Parithivel, JCIT

Section 143(3)Section 250Section 271Section 271(1)(c)Section 274Section 68

15,246/- for AY 2014-15. Aggrieved by the penalty order passed under Section 271(1)(c) dated 30.01.2020, the assessee preferred an appeal before the learned CIT(A) who confirmed the penalty by way of dismissing the appeal by observing as follows: - 6.1. I have carefully considered the facts of the case and the order u/s

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

ITA 736/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Dec 2023AY 2018-19

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

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri Subramanian S., D.R

Section 131Section 132Section 132(4)Section 143(3)Section 271ASection 274

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. On the basis of such proceedings, no penalty could be imposed to the assessee. s. Taking up of penalty proceedings on one limb and finding the assessee guilty of another

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

ITA 1507/BANG/2025[2018-19]Status: DisposedITAT Bangalore05 Jan 2026AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Srinivas Kamath, A.RFor Respondent: Sri Balusamy N., D.R

Section 253(5)Section 271B

15-03-2019 14-02-2020 Actual delay in days 424 164 144 135 106 Delay as per 271B Order 424 164 144 151 consideration exceeds Rs. One crore and accordingly the assessee was liable to get his books of accounts audited u/s. 44AB of the Act & required to furnish/upload the same within the due dates as prescribed. However

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

ITA 1504/BANG/2025[2015-16]Status: DisposedITAT Bangalore05 Jan 2026AY 2015-16

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Srinivas Kamath, A.RFor Respondent: Sri Balusamy N., D.R

Section 253(5)Section 271B

15-03-2019 14-02-2020 Actual delay in days 424 164 144 135 106 Delay as per 271B Order 424 164 144 151 consideration exceeds Rs. One crore and accordingly the assessee was liable to get his books of accounts audited u/s. 44AB of the Act & required to furnish/upload the same within the due dates as prescribed. However

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

ITA 1506/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Jan 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Srinivas Kamath, A.RFor Respondent: Sri Balusamy N., D.R

Section 253(5)Section 271B

15-03-2019 14-02-2020 Actual delay in days 424 164 144 135 106 Delay as per 271B Order 424 164 144 151 consideration exceeds Rs. One crore and accordingly the assessee was liable to get his books of accounts audited u/s. 44AB of the Act & required to furnish/upload the same within the due dates as prescribed. However

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

ITA 1505/BANG/2025[2016-17]Status: DisposedITAT Bangalore05 Jan 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Srinivas Kamath, A.RFor Respondent: Sri Balusamy N., D.R

Section 253(5)Section 271B

15-03-2019 14-02-2020 Actual delay in days 424 164 144 135 106 Delay as per 271B Order 424 164 144 151 consideration exceeds Rs. One crore and accordingly the assessee was liable to get his books of accounts audited u/s. 44AB of the Act & required to furnish/upload the same within the due dates as prescribed. However

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

In the result, appeal filed by the assessee is allowed

ITA 2012/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Nov 2024AY 2017-18

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

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Shri V. Parithivel, D.R

Section 250Section 271BSection 44A

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

ITA 488/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

15 not offered u/s 148 2016- IBM United Kingdom 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

ITA 543/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

ITA 495/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return

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

ITA 492/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

15 not offered u/s 148 IBM United Kingdom 2016- 271(1)(c) 497/Bang/2024 Filed but In ROI filed Limited 17 not offered u/s 148 Page 9 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Entity AY Section ITA No. ITR Offered to tax Category D: 270A case where original return