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

31 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - Reference to Explanation 3 to section not file a return under section 139 of the 271(1)(c) of the Act was upheld Act basis: - IBM Corp’s assessment order for AY (Page 10 of the CIT(A)’s order) 2011-12 which had attained

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

31 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - Reference to Explanation 3 to section not file a return under section 139 of the 271(1)(c) of the Act was upheld Act basis: - IBM Corp’s assessment order for AY (Page 10 of the CIT(A)’s order) 2011-12 which had attained

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

31 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - Reference to Explanation 3 to section not file a return under section 139 of the 271(1)(c) of the Act was upheld Act basis: - IBM Corp’s assessment order for AY (Page 10 of the CIT(A)’s order) 2011-12 which had attained

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

31 of 56 Observation of the CIT(A) Rebuttal to the CIT(A)’s observations - Reference to Explanation 3 to section not file a return under section 139 of the 271(1)(c) of the Act was upheld Act basis: - IBM Corp’s assessment order for AY (Page 10 of the CIT(A)’s order) 2011-12 which had attained

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

31 of 56 IT(IT)A Nos.487 to 504/Bang/2024 & IT(IT)A Nos.541 to 546/Bang/2024 IBM Canada Limited & Others Observation of the CIT(A) - Reference to Explanation 3 to section 271(1)(c) of the Act was upheld (Page 10 of the CIT(A)'s order) - The CIT(A) has contended that mere acceptance of tax liability will not preclude

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

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 the same within the due dates

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

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 the same within the due dates

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

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 the same within the due dates

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

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 the same within the due dates

GOPAL KRISHNA KARODI SABBANA,DAKSHINA KANNADA vs. DY./ASST.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, MANGALORE

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

31-03-2018 15-03-2019 14-02-2020 424 164 144 135 106 Delay as per 271B Order 424 164 144 151 106 ITA Nos.1504 to 1508/Bang/2025 Sri Gopal Krishna Karodi Sabbana, Sullia Page 11 of 16 Thus, as can be seen from the above table that the total turnover of the assessee during the each of the assessment

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

u/s. 271(1)(c) of the Act. The Hon’ble High Court also considered the effect of provisions of section 271B of the Act, which provide that a mere observation in the order of assessment that penalty proceedings are initiated separately would be sufficient recording of satisfaction. The Hon’ble High Court dealt with this argument as follows:- “10. Section

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

u/s. 271(1)(c) of the Act. The Hon’ble High Court also considered the effect of provisions of section 271B of the Act, which provide that a mere observation in the order of assessment that penalty proceedings are initiated separately would be sufficient recording of satisfaction. The Hon’ble High Court dealt with this argument as follows:- “10. Section

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

u/s. 271(1)(c) of the Act. The Hon’ble High Court also considered the effect of provisions of section 271B of the Act, which provide that a mere observation in the order of assessment that penalty proceedings are initiated separately would be sufficient recording of satisfaction. The Hon’ble High Court dealt with this argument as follows:- “10. Section

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

u/s. 271(1)(c) of the Act. The Hon’ble High Court also considered the effect of provisions of section 271B of the Act, which provide that a mere observation in the order of assessment that penalty proceedings are initiated separately would be sufficient recording of satisfaction. The Hon’ble High Court dealt with this argument as follows:- “10. Section

K RAMASWAMY ,MYSORE vs. THE 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

u/s. 271(1)(c) of the Act. The Hon’ble High Court also considered the effect of provisions of section 271B of the Act, which provide that a mere observation in the order of assessment that penalty proceedings are initiated separately would be sufficient recording of satisfaction. The Hon’ble High Court dealt with this argument as follows:- “10. Section

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

u/s. 271(1)(c) of the Act. The Hon’ble High Court also considered the effect of provisions of section 271B of the Act, which provide that a mere observation in the order of assessment that penalty proceedings are initiated separately would be sufficient recording of satisfaction. The Hon’ble High Court dealt with this argument as follows:- “10. Section

K.RAMASWAMY ,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

u/s. 271(1)(c) of the Act. The Hon’ble High Court also considered the effect of provisions of section 271B of the Act, which provide that a mere observation in the order of assessment that penalty proceedings are initiated separately would be sufficient recording of satisfaction. The Hon’ble High Court dealt with this argument as follows:- “10. Section

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

u/s. 271(1)(c) of the Act. The Hon’ble High Court also considered the effect of provisions of section 271B of the Act, which provide that a mere observation in the order of assessment that penalty proceedings are initiated separately would be sufficient recording of satisfaction. The Hon’ble High Court dealt with this argument as follows:- “10. Section