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130 results for “penalty u/s 271”+ Section 250(4)clear

Sorted by relevance

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Key Topics

Section 271(1)(c)106Section 25069Penalty60Addition to Income54Section 153C48Section 27137Disallowance32Section 143(3)29Section 270A

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

In the result, appeal filed by the assessee is allowed

ITA 1459/BANG/2025[2018-19]Status: DisposedITAT Bangalore16 Dec 2025AY 2018-19

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

For Appellant: Sri Sachin S Rao, A.RFor Respondent: Sri Balusamy N., D.R
Section 139Section 139(4)Section 139(9)Section 143(2)Section 143(3)Section 250Section 271BSection 44A

250 of the Income Tax Act, 1961 (in short “The Act”). 2. The assessee has raised the following grounds of appeal: Bhadravathi Ramalingasetty Manjunath Setty, Shivamogga Page 2 of 12 Bhadravathi Ramalingasetty Manjunath Setty, Shivamogga Page 3 of 12 3. Brief facts of the case are that the assessee filed belated return of income u/s 139(4

Showing 1–20 of 130 · Page 1 of 7

25
Natural Justice22
Section 14721
Section 132(4)18

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

250 of the Income Tax Act, 1961 (in short “The Act”) for the AY 2017-18. 2. The assessee has raised the following grounds of appeal. 1. The order passed by the ld. CIT(A), is illegal, baseless and opposed to the facts. The assessee has not been properly heard inspite of specific request being made to provide a personal

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

250 of the Income Tax Act, 1961 (in short “The Act”) for the AY 2017-18. 2. The assessee has raised following grounds of appeal. 1. The orders of the authorities below in so far as levying penalty U/s 271B of the act against the appellant are opposed to law, equity, weight of evidence, probabilities, facts and circumstances

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

4. Proceedings before the AO 4.1 The AO in the penalty orders has refused to accept the ‘bonafide’ intention of the entities for not offering the secondment receipts to tax and for not filing original return offering such receipts (only for cases where original return was not filed). It was considered that secondment of employees to India is used

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

4. Proceedings before the AO 4.1 The AO in the penalty orders has refused to accept the ‘bonafide’ intention of the entities for not offering the secondment receipts to tax and for not filing original return offering such receipts (only for cases where original return was not filed). It was considered that secondment of employees to India is used

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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

4. Proceedings before the AO 4.1 The AO in the penalty orders has refused to accept the ‘bonafide’ intention of the entities for not offering the secondment receipts to tax and for not filing original return offering such receipts (only for cases where original return was not filed). It was considered that secondment of employees to India is used

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

4. Proceedings before the AO 4.1 The AO in the penalty orders has refused to accept the ‘bonafide’ intention of the entities for not offering the secondment receipts to tax and for not filing original return offering such receipts (only for cases where original return was not filed). It was considered that secondment of employees to India is used

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

250 of the Income Tax Act, 1961 (the Act) for Assessment Year (AY) 2014-15. 2. The assessee has raised the following grounds of appeal: - “1. The order of AO is bad in law and against the decision of higher appellate authority. 2. Could A.O be appreciated for not considering the jurisdictional High Court decision in the case

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

The appeals of the assessees are allowed

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

ITA 501/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\n\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\n\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o

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

ITA 490/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

4 of 56\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nRESPONDENT\n\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AACCI2916A\nAPPELLANT\nVs.\nDCIT (International Taxation)\nCircle

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

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nDCIT (International Taxation)\nVs. Circle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o IBM India

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

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nDCIT (International Taxation)\nVs. Circle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

The appeals of the assessees are allowed

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

ITA 541/BANG/2024[2019-20]Status: DisposedITAT Bangalore20 May 2024AY 2019-20

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nDCIT (International Taxation)\nVs. Circle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

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

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

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

ITA 489/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nVs.\nDCIT (International Taxation)\nCircle

IBM CHINA HONG KONG LIMITED,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 500/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited

IBM JAPAN 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 494/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

4 of 56\n\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\n\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nPAN NO : AABCI0847B\nAPPELLANT\nDCIT (International Taxation)\nVs. Circle-1(2)\nBangalore\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\n\nIBM Netherland B V\nC/o

IBM JAPAN 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 493/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

4 of 56\nIT(IT)A Nos.487 to 504/Bang/2024 &\nIT(IT)A Nos.541 to 546/Bang/2024\nIBM Canada Limited & Others\nIBM Corporation\nC/o IBM India Private Limited\nBangalore 560 029\nVs.\nDCIT (International Taxation)\nCircle-1(2)\nBangalore\nPAN NO : AABCI0847B\nAPPELLANT\nRESPONDENT\nIT(IT)A No.503/Bang/2024\n Assessment Years: 2017-18\nIBM Netherland B V\nC/o IBM India Private Limited