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

section 271(1)(c) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11 of the CIT(A)’s order) penalty cannot be levied

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

section 271(1)(c) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11 of the CIT(A)’s order) penalty cannot be levied

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

section 271(1)(c) Data P. Ltd. vs CIT-II [2013] 38 of the Act in respect of the income being taxmann.com 448 (SC) to support the surrendered. The only argument made by above contention the Assessee was that it voluntarily offered receipts to tax and therefore, (Page 10/11 of the CIT(A)’s order) penalty cannot be levied

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

28-12-2016 30-03-2017 31-03-2018 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

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

28-12-2016 30-03-2017 31-03-2018 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

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

28-12-2016 30-03-2017 31-03-2018 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

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

28-12-2016 30-03-2017 31-03-2018 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

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

The appeals of the assessees are allowed

u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right

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

u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n\"Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right

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 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right

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

u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\n\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT

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

u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BANGALORE vs. SANTOSH SHIVAJI LAD, BANGALORE

In the result, the appeal of the Revenue is hereby dismissed

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2013-14

28, 2023. Thus, the reasonable opportunity of being heard, as mandated under the law was not provided, rendering the penalty order invalid. 9.1 Furthermore, the assessee submitted that any addition or disallowance made in the assessment order does not, per se, empower the AO to levy a penalty under section 271(1)(c) of the Act. The assessee contended that

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

The appeals of the assessees are allowed

u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right

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

u/s 27l(l)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right

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 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.\"\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right

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 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.”\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right

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

u/s 271(1)(c) ofIT Act\nand disputed in the present appeals before us are hereby cancelled.”\n(Emphasis Supplied)\nCIT vs Harsh International Pvt Ltd (ITA 620/2019, 622/2019 and CM\nAppl 30811/2019, 301813/2019)\n“Having heard the learned counsel for the appellant and having perused the\nimpugned order, this Court is of the view that the ITAT was right