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. e) Reason for levy of penalty under section 271(1)(c) of the Act (i.e, whether for concealment of income or for furnishing of inaccurate particulars) was not discernible from the penalty orders. 4.4.3 With respect to penalty levied under section 270A (AY 2017-18 to AY 2019-20) of the Act, the following specific submissions / contentions were

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. e) Reason for levy of penalty under section 271(1)(c) of the Act (i.e, whether for concealment of income or for furnishing of inaccurate particulars) was not discernible from the penalty orders. 4.4.3 With respect to penalty levied under section 270A (AY 2017-18 to AY 2019-20) of the Act, the following specific submissions / contentions were

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

The appeals of the assessees are allowed

reassessment proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

EDGEVERVE SYSTEMS LIMITED,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

251(1)(a)\nof the Act confirming power to commissioner/joint commissioner of\nappeal in respect of setting aside the assessment and refer back the\ncase to the AO for fresh assessment, but such power can only be\nexercised when the assessment made under section 144B of the Act.\n18.5 In the present case, the assessment year involved

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

251(1)(a) of the Act confirming power to commissioner/joint commissioner of appeal in respect of setting aside the assessment and refer back the case to the AO for fresh assessment, but such power can only be exercised when the assessment made under section 144B of the Act. 18.5 In the present case, the assessment year involved

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

251(1)(a) of the Act confirming power to commissioner/joint commissioner of appeal in respect of setting aside the assessment and refer back the case to the AO for fresh assessment, but such power can only be exercised when the assessment made under section 144B of the Act. 18.5 In the present case, the assessment year involved

EDGEVERVE SYSTEMS LIMITED ,BANGALORE vs. ACIT, CIRCLE-2(2)(1), BANGALORE

In the result, both the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Waseem Ahmed & Shri Soundararajan K

251(1)(a) of the Act confirming power to commissioner/joint commissioner of appeal in respect of setting aside the assessment and refer back the case to the AO for fresh assessment, but such power can only be exercised when the assessment made under section 144B of the Act. 18.5 In the present case, the assessment year involved

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 proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

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 proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

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

reassessment proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

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

reassessment proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\n\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

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 proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\n\nPage 19 of 56\n4.2.3 Further, the AO in the penalty

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

reassessment proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

IBM JAPAN 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 proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\n\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

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

reassessment proceedings under section 148 of\nthe Act.\n\n4.2.2\nThe AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\n\nPage 19 of 56\n\nIT(IT)A Nos.487

IBM JAPAN 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 proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

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

reassessment proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024

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

reassessment proceedings under section 148 of\nthe Act.\n4.2.2 The AO in concluding so has provided a blanket statement for\nall the foreign entities and has completely disregarded the fact that\nnot all IBM foreign entities had failed to furnish original return under\nsection 139 of the Act.\nPage 19 of 56\nIT(IT)A Nos.487 to 504/Bang/2024