INMOBI TECHNOLOGY SERVICES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE3(1)(1), BANGALORE

13) that the provisions of section 153 shall not apply. There is a reason for not adding a sunset clause in section 153. The reason is that section 92CA mandating the TPO to pass order determining the ALP of international transactions, also contains sub-section (3A), which provides time limit for the passing of the order

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

reassessment passed under\nclause (b) of section 153A in respect of each assessment year falling\nwithin six assessment years immediately preceding the assessment\nyear relevant to the previous year in which search is conducted under\nsection 132 or requisition is made under section 132A. The provision\nhas also been made applicable to orders of assessment passed under\nclause

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

reassessment passed under\nclause (b) of section 153A in respect of each assessment year falling\nwithin six assessment years immediately preceding the assessment\nyear relevant to the previous year in which search is conducted under\nsection 132 or requisition is made under section 132A. The provision\nhas also been made applicable to orders of assessment passed under\nclause

DCIT, CENTRAL CIRCLE, BELLARI vs. M/S. NAVODAYA EDUCATION TRUST, RAICHUR

In the result, the appeal of the revenue is partly allowed for statistical purposes

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

13 of 27 On perusal of the above, it is important to note that the First and Second Proviso of section 143(3) of the Act shall not be applicable in cases where, a Trust is covered by the First Proviso to section 2(15): of the. Act. Therefore, it is important to view and analyse the provisions of section

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

13. The only question that arises for our consideration in this batch of appeals is: whether service of notice on the assessee under Section 143(2) within the prescribed period of time is a 19 IT(IT)A Nos. 120 & 121/Bang/2022 Bangalore Narayan Das prerequisite for framing the block assessment under Chapter XIV-B of the Income

SHRI. BANGALORE NARAYAN DAS,BENGALURU vs. INCOME-TAX OFFICER, (INTERNATIONAL TAXATION-1(1), BENGALURU

In the result the appeal filed by the assessee for assessment year 2014-15 & 2017-18 stands allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos. 120 & 121/Bang/2022 (Assessment Years: 2014-15 & 2017-18)

13. The only question that arises for our consideration in this batch of appeals is: whether service of notice on the assessee under Section 143(2) within the prescribed period of time is a 19 IT(IT)A Nos. 120 & 121/Bang/2022 Bangalore Narayan Das prerequisite for framing the block assessment under Chapter XIV-B of the Income

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

reassessment proceedings IBM Deutschland 501/Bang/2024 During re- 2012- GMBH ("IBM 271(1)(c) Not filed assessment 13 Germany") proceedings 489/Bang/2024 During re- 2012- IBM Canada Limited 271(1)(c) Not filed assessment 13 proceedings BM Osterreich 504/Bang/2024 During re- Internationale assessment 2012- Buromaschinen 271(1)(c) Not filed proceedings 13 Gesellschaft m.b.H ("IBM Austria") 502/Bang/2024 During

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

reassessment proceedings IBM Deutschland 501/Bang/2024 During re- 2012- GMBH ("IBM 271(1)(c) Not filed assessment 13 Germany") proceedings 489/Bang/2024 During re- 2012- IBM Canada Limited 271(1)(c) Not filed assessment 13 proceedings BM Osterreich 504/Bang/2024 During re- Internationale assessment 2012- Buromaschinen 271(1)(c) Not filed proceedings 13 Gesellschaft m.b.H ("IBM Austria") 502/Bang/2024 During

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

reassessment proceedings IBM Deutschland 501/Bang/2024 During re- 2012- GMBH ("IBM 271(1)(c) Not filed assessment 13 Germany") proceedings 489/Bang/2024 During re- 2012- IBM Canada Limited 271(1)(c) Not filed assessment 13 proceedings BM Osterreich 504/Bang/2024 During re- Internationale assessment 2012- Buromaschinen 271(1)(c) Not filed proceedings 13 Gesellschaft m.b.H ("IBM Austria") 502/Bang/2024 During

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

reassessment proceedings IBM Deutschland 501/Bang/2024 During re- 2012- GMBH ("IBM 271(1)(c) Not filed assessment 13 Germany") proceedings 489/Bang/2024 During re- 2012- IBM Canada Limited 271(1)(c) Not filed assessment 13 proceedings BM Osterreich 504/Bang/2024 During re- Internationale assessment 2012- Buromaschinen 271(1)(c) Not filed proceedings 13 Gesellschaft m.b.H ("IBM Austria") 502/Bang/2024 During

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

In the result, appeal filed by the assessee is allowed as per above terms

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

reassessment or recomputation as specified in sub- section (2) of section 153, every such notice referred to in this clause shall be deemed to be a valid notice. Explanation.—For the removal of doubts, it is hereby declared that nothing contained in the first proviso or the second proviso shall apply to any return which has been furnished

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

13……………………………………………………………………………… ………………………………………………………………………may be noted above that under the first proviso to the newly substituted section 143(1), with effect from June 1, 1999, except as provided in the provision itself, the acknowledgment of the return shall be deemed to be an intimation under section 143(1) where (a) either no sum is payable by the assessee, or (b) no refund

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

13……………………………………………………………………………… ………………………………………………………………………may be noted above that under the first proviso to the newly substituted section 143(1), with effect from June 1, 1999, except as provided in the provision itself, the acknowledgment of the return shall be deemed to be an intimation under section 143(1) where (a) either no sum is payable by the assessee, or (b) no refund

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

13……………………………………………………………………………… ………………………………………………………………………may be noted above that under the first proviso to the newly substituted section 143(1), with effect from June 1, 1999, except as provided in the provision itself, the acknowledgment of the return shall be deemed to be an intimation under section 143(1) where (a) either no sum is payable by the assessee, or (b) no refund

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

13……………………………………………………………………………… ………………………………………………………………………may be noted above that under the first proviso to the newly substituted section 143(1), with effect from June 1, 1999, except as provided in the provision itself, the acknowledgment of the return shall be deemed to be an intimation under section 143(1) where (a) either no sum is payable by the assessee, or (b) no refund

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

Bench: Shri Chandra Poojari & Shri Keshav Dubey

13……………………………………………………………………………… ………………………………………………………………………may be noted above that under the first proviso to the newly substituted section 143(1), with effect from June 1, 1999, except as provided in the provision itself, the acknowledgment of the return shall be deemed to be an intimation under section 143(1) where (a) either no sum is payable by the assessee, or (b) no refund

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

3 of the said Act, relates to passing of an order under sub-section (13) of section 144C of the Income-tax Act or issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the Income-tax Act, and the time limit for completion of such action expires

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

reassessment\nproceedings/ during the course of\nreassessment proceedings.\nReference to Explanation 3 to section\n271(1)(c) of the Act was upheld\n(Page 10/11 of the CIT(A)'s order)\nIn addition to the above, legal\nsubmissions, it is submitted that IBM\nIndia has reported such receipts in 3CEB\nExplanation 3 refers to the term\n'reasonable cause'. Reliance