INTACT DEVELOPERS PRIVATE LIMITED,BANGALORE vs. DCIT, CENTRAL CIRCLE-1(2), BANGALORE

Accordingly, the appeals of the assessee for the AY 2015-16\nto AY 2017-18 are allowed

reassessment order cannot\nbe condoned. It was held by the Hon'ble Supreme Court that for the\npurpose of framing of a valid assessment, issuance of a notice\nunder section 143(2) of the Act cannot be dispensed with.\nThus from the aforesaid discussions, we come to the conclusion\nthat for the AO to take recourse to section 144

PRACTO TECHNOLOGIES PRIVATE LIMITED,BANGALORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE 1(3), BENGALURU, BANGALORE

In the result the appeal of the assessee is allowed

Bench: SHRI WASEEM AHMED (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

reassessment proceedings under section 147 of the Act are invalid and bad in law. 3. Assessment Order passed by the Learned AO under section 144

KRISHNAMURTHY L/R BY SMT. NAGARATHNAMMA,BANGALORE vs. DCIT,CIRCLE-2(1), BANGALORE

In the result, appeal filed by the assessee is allowed

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan Kassessment Year : 2012-13 Shri. Krishnamurthy, Vs. Dcit, Represented By His Lr Smt. Nagarathnamma, Circle –2(1), No.152, 2Nd Floor, Hanuman Chambers, Bangalore. 7Th Cross, 2Nd Main, Chamarajpet, Bangalore – 560 018. Pan : Admpk 2463 J Appellant Respondent Assessee By : Shri. Ravishankar S. V, Advocate Revenue By : Shri. Balusamy N, Jcit(Dr)(Itat), Bangalore. Date Of Hearing : 22.07.2025 Date Of Pronouncement : 28.08.2025

144 without serving notice under Section 139(2) or as the case may be under Section 148. 15. In this view of the matter and in view of the law declared by the Supreme Court in the above decision, we are of the view that the decision of the I.T.A.T. confirming the decision of the Commissioner (Appeals) does not warrant

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the four appeals filed by the assessee are allowed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

section 144 of the Act without following the prescribed procedure under law. 8. That the order u/s 144 r.w.s.147 of the Act is bad in law, as the appellant had disclosed the material facts fully and truly necessary for assessment and there is no new or fresh information or evidence warranting reopening of the assessment. 9. That the entire reassessment

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the four appeals filed by the assessee are allowed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

section 144 of the Act without following the prescribed procedure under law. 8. That the order u/s 144 r.w.s.147 of the Act is bad in law, as the appellant had disclosed the material facts fully and truly necessary for assessment and there is no new or fresh information or evidence warranting reopening of the assessment. 9. That the entire reassessment

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the four appeals filed by the assessee are allowed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

section 144 of the Act without following the prescribed procedure under law. 8. That the order u/s 144 r.w.s.147 of the Act is bad in law, as the appellant had disclosed the material facts fully and truly necessary for assessment and there is no new or fresh information or evidence warranting reopening of the assessment. 9. That the entire reassessment

LAXMIPAT DUDHERIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, all the four appeals filed by the assessee are allowed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

section 144 of the Act without following the prescribed procedure under law. 8. That the order u/s 144 r.w.s.147 of the Act is bad in law, as the appellant had disclosed the material facts fully and truly necessary for assessment and there is no new or fresh information or evidence warranting reopening of the assessment. 9. That the entire reassessment

SIDDARAJU,MYSORE vs. ADDL.CI.T., MYSORE

Bench: Shri Vijay Pal Rao

reassessment and therefore instead of section 144 r.w.s. 147, the assessment was passed under Section 144 of the Act. Since

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

144 taxmann.com was issued, initiating the reassessment proceedings/ during the course of 221 (SC) – page 112-141 of case law reassessment proceedings. compilation wherein the SC (at page 117) - Reference to Explanation 3 to section

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

144 taxmann.com was issued, initiating the reassessment proceedings/ during the course of 221 (SC) – page 112-141 of case law reassessment proceedings. compilation wherein the SC (at page 117) - Reference to Explanation 3 to section

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

144 taxmann.com was issued, initiating the reassessment proceedings/ during the course of 221 (SC) – page 112-141 of case law reassessment proceedings. compilation wherein the SC (at page 117) - Reference to Explanation 3 to section

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

144 taxmann.com was issued, initiating the reassessment proceedings/ during the course of 221 (SC) – page 112-141 of case law reassessment proceedings. compilation wherein the SC (at page 117) - Reference to Explanation 3 to section

SRI. KEMPANNA (HUF - DISRUPTED),BANGALORE vs. DCIT, BANGALORE

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

Bench: Shri Sunil Kumar Yadav & Shri Arun Kumar Garodiaassessment Year : 2006-07

144[1][a] of the Act. Hence, the decision of the Hon'ble ITAT, Patna Bench in the case of Chand Bihari Agrawal [supra] is not applicable to the facts of the appellant's case. 6.14 The appellant also wishes to rely upon a recent judgement of the Hon'ble ITAT, Mumbai Bench in the case of Smt. Amina IsmilRangari

SRI. ARAVINDAN VEDHAVATHTHIYAR SINGARACHARI ,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(3)(1), BANGALORE

In the result, the appeals of the assessee are partly allowed

reassessment proceedings void ab initio.", "result": "Partly Allowed", "sections": [ "Section 143(1)", "Section 143(3)", "Section 147", "Section 148", "Section 143(2)", "Section 50C", "Section 139(9)", "Section 276CC", "Section 144

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

144 of the Act after considering the documents/material available before him and computed the gross total income at Rs.3,73,98,834/- as under: - Income from House property Rs.3,48,933 Income from Business Rs.3,12,000 Add: Income from Other sources Rs.5,35,221 Add: Unexplained cash credits in bank accounts Rs.1,12,02,680 Add: Unexplained capital accretion

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

section 148 of the Act\nIncome Tax [2022] 144 taxmann.com\nwas issued, initiating the reassessment\n221 (SC) page 112-141 of case

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

section 148 of the Act\nIncome Tax [2022] 144 taxmann.com\nwas issued, initiating the reassessment\n221 (SC) page 112-141 of case

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

reassessed under section 147 of the Act.\n3.5\nSubsequent to the above, the issue on taxability payments to\nseconded employees was revisited in the Hon'ble Delhi HC decision\nin the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44\ntaxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said\nissue was held against the assessee