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187 results for “reassessment”+ Penaltyclear

Sorted by relevance

Mumbai833 Delhi745 Ahmedabad302 Jaipur260 Chennai235 Hyderabad188 Bangalore187 Pune169 Kolkata165 Raipur116 Rajkot111 Chandigarh97 Indore84 Cuttack62 Surat59 Cochin58 Nagpur55 Ranchi48 Agra47 Patna47 Amritsar40 Guwahati39 Lucknow36 Visakhapatnam30 Dehradun28 Allahabad26 Jodhpur21 Panaji10 Jabalpur5 Varanasi4

Key Topics

Addition to Income70 Section 14865 Section 143(3)55 Section 153C48 Section 14A37 Section 14736 Disallowance35 Section 133A34 Section 153A34 Penalty

KUMARSWAMY GANGASHARAISH KALLUR ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(2)(1), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 1391/BANG/2024[2014-15]Status: DisposedITAT Bangalore06 Feb 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahu & Shri. Soundararajan Kassessment Year : 2014-15

For Appellant: Shri. Sandeep Chalapathy, CAFor Respondent: Shri. E. Shridhar, CIT(DR)(ITAT), Bangalore

Section 119Section 139(1)Section 143(3)Section 147Section 148Section 263Section 271BSection 44A

penalty under section 271B of the Act. However, during the course of reassessment proceedings, the AO has not initiated penalty

Showing 1–20 of 187 · Page 1 of 10

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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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

DCIT-CIRCLE-1(1), HUBLI, C.R. BUILDING , NAVANAGAR HUBLI vs. SHRI CHANDRASHEKHAR KOMMI, HUBLI

In the result, the appeal of the revenue is dismissed

ITA 753/BANG/2023[2015-16]Status: DisposedITAT Bangalore21 Dec 2023AY 2015-16

Bench: Shri Chandra Poojari & Smt. Madhumita Royassessment Year: 2015-16

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

Section 133ASection 271Section 271(1)(c)Section 274

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

In the result, appeal of the assessee in ITA No

ITA 1001/BANG/2023[2015-16]Status: DisposedITAT Bangalore17 Jan 2024AY 2015-16

Bench: Shri George George K. & Shri Chandra Poojari

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

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

In the result, appeal of the assessee in ITA No

ITA 1000/BANG/2023[2014-15]Status: DisposedITAT Bangalore17 Jan 2024AY 2014-15

Bench: Shri George George K. & Shri Chandra Poojari

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

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

In the result, appeal of the assessee in ITA No

ITA 1144/BANG/2023[2013-14]Status: DisposedITAT Bangalore17 Jan 2024AY 2013-14

Bench: Shri George George K. & Shri Chandra Poojari

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

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

In the result, appeal of the assessee in ITA No

ITA 999/BANG/2023[2012-13]Status: DisposedITAT Bangalore17 Jan 2024AY 2012-13

Bench: Shri George George K. & Shri Chandra Poojari

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

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

In the result, appeal of the assessee in ITA No

ITA 998/BANG/2023[2011-12]Status: DisposedITAT Bangalore17 Jan 2024AY 2011-12

Bench: Shri George George K. & Shri Chandra Poojari

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

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

reassessment in pursuance of which penalty is levied, cannot be the subject matter of penalty proceedings. The assessment or reassessment

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

In the result, appeal of the assessee in ITA No

ITA 1002/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Jan 2024AY 2017-18

Section 131Section 144Section 147Section 148Section 271Section 271(1)(c)Section 274

reassessment in\npursuance of which penalty is levied, cannot be the subject matter of\npenalty proceedings. The assessment or reassessment

MURMU PANKAJ KUMAR,BENGALURU vs. ITO, WARD-3(3)(1), BENGALURU

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

ITA 134/BANG/2025[2016-17]Status: DisposedITAT Bangalore17 Jul 2025AY 2016-17

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

For Appellant: Sri Balachandran, A.RFor Respondent: Sri Subramanian S., D.R

Section 115BSection 139Section 144BSection 147Section 148Section 156Section 250Section 271(1)(C)Section 271(1)(b)Section 271(1)(c)

reassessment which forms the basis for the penalty is pending, then the penalty cannot stand by itself and is liable

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

reassessment orders\nunder section 143(3) read with section 147 of the Act/assessment\norder under section 143(3) of the Act were issued along with show-\ncause notices for imposing penalty

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

reassessment orders\nunder section 143(3) read with section 147 of the Act/assessment\norder under section 143(3) of the Act were issued along with show-\ncause notices for imposing penalty

ARIF HUSSAIN,BANGALORE vs. INCOME TAX OFFICER, WARD-6(3)(1), BANGALORE

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

ITA 1274/BANG/2024[2017-18]Status: DisposedITAT Bangalore12 Dec 2024AY 2017-18

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

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

Section 144Section 250Section 270ASection 27CSection 69A

reassessment which forms the basis for the penalty is set aside, then the penalty cannot stand by itself and is liable

VINOD KUMAR SINGHAL ,BANGALORE vs. PRINCIPAL COMMISSIONER OF INCOME TAX-3, BENGALURU

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

ITA 1004/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 Jan 2025AY 2014-15

Bench: Shri. Laxmi Prasad Sahuandshri. Soundararajan Kassessment Year : 2014-15

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Shri. D. K. Mishra, PR.CIT(DR)(ITAT), Bangalore

Section 131Section 132(4)Section 143(2)Section 147Section 263

penalty of Rs.28,165/- and employees’ contribution to PF and ESI of Rs.8,159/- has not been examined and disallowed. Therefore, he observed that reassessment

SRI. GANGASHARA SHETTY, ,DAKSHINA KANNADA vs. INCOME TAX OFFICER, WARD-2(1), MANGALORE

In the result, appeal of the assessee stands allowed

ITA 1633/BANG/2024[2017-18]Status: DisposedITAT Bangalore22 Oct 2024AY 2017-18

Bench: Ms. Padmavathy S. & Shri Prakash Chand Yadavassessment Year: 2017-18

For Appellant: Smt. Sunaiana Bhatia, A.RFor Respondent: Ms. Neha Sahay, D.R

Section 147Section 269SSection 271DSection 273BSection 54

reassessment proceedings as genuine, therefore, no penalty in such circumstances is leviable. The ld. A.R. also placed reliance on the judgement

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

reassessment orders under section 143(3) read with section 147 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty

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

reassessment orders under section 143(3) read with section 147 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty

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

reassessment orders under section 143(3) read with section 147 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty

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

reassessment orders under section 143(3) read with section 147 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty