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

2 Karl Storz Endoscopy India Favourable Delhi HC 13 September (P) Limited (ITA No 13 of 2010 2008) (Delhi HC) (refer page 199 – 201 of PB) 3 Abbey Business Services Favourable Bangalore 18 July 2012 India Pvt Ltd (23 ITAT Taxmann.com 346) – later on confirmed by Karnataka High Court 4 Marks & Spencer Reliance Favourable Mumbai 4 September India Private Limited

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

2 Karl Storz Endoscopy India Favourable Delhi HC 13 September (P) Limited (ITA No 13 of 2010 2008) (Delhi HC) (refer page 199 – 201 of PB) 3 Abbey Business Services Favourable Bangalore 18 July 2012 India Pvt Ltd (23 ITAT Taxmann.com 346) – later on confirmed by Karnataka High Court 4 Marks & Spencer Reliance Favourable Mumbai 4 September India Private Limited

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

2 Karl Storz Endoscopy India Favourable Delhi HC 13 September (P) Limited (ITA No 13 of 2010 2008) (Delhi HC) (refer page 199 – 201 of PB) 3 Abbey Business Services Favourable Bangalore 18 July 2012 India Pvt Ltd (23 ITAT Taxmann.com 346) – later on confirmed by Karnataka High Court 4 Marks & Spencer Reliance Favourable Mumbai 4 September India Private Limited

DCIT CIRCLE-3(1)91), BENGALURU vs. G CORP PRIVATE LIMITED, BANGALORE

In the result is filed by the learned assessing officer is allowed

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2014-15

251,681/–. In the original assessment order, notice under section 143 (2) of the act was undisputedly issued. The DCIT V G Corp P Ltd AY 14-15 Page 9 of 14 xx. He once again referred to in sub section 143 (2), 143 (3) and section 263 of the act and submitted that the order of the learned

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1-(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD., BENGALURU

In the result, the revenue appeals in ITA Nos

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

reassessment is bad in law and deserves to be quashed. 15. The learned Commissioner of Income Tax (Appeals) erred in ignoring the ratio laid down by the Hon'ble Delhi Tribunal in the case of Monarch Educational Society V. ITO (Exemption) (2015) 57 Taxmann.com 141 (Delhi) wherein it is held that, simply reproducing details received from Director of Income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S SNOWSHINE REALTORS PVT.LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

reassessment is bad in law and deserves to be quashed. 15. The learned Commissioner of Income Tax (Appeals) erred in ignoring the ratio laid down by the Hon'ble Delhi Tribunal in the case of Monarch Educational Society V. ITO (Exemption) (2015) 57 Taxmann.com 141 (Delhi) wherein it is held that, simply reproducing details received from Director of Income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1(4), BENGALURU vs. M/S KANSUR DEVELOPERS INDIA PVT. LTD. , BENGALURU

In the result, the revenue appeals in ITA Nos

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariita Nos.1441 & 1442/Bang/2018 Assessment Year: 2009-10 & 2012-13 Acit Central Circle- M/S. Kansur Developers India Pvt. Ltd. 1(4) No.2650, Ground Floor Bengaluru Vs. 37Th B Cross, 28Th Main, 9Th Block Jayanagar Bangalore 560 009 Pan No : Aacck9866F Appellant Respondent C.O. Nos.103&104/Bang/2018 (Arising Out Of Ita Nos.1441 & 1442/Bang/2018) Assessment Years: 2009-10 & 2012-13

reassessment is bad in law and deserves to be quashed. 15. The learned Commissioner of Income Tax (Appeals) erred in ignoring the ratio laid down by the Hon'ble Delhi Tribunal in the case of Monarch Educational Society V. ITO (Exemption) (2015) 57 Taxmann.com 141 (Delhi) wherein it is held that, simply reproducing details received from Director of Income

GOPAL S. PANDITH vs. DCIT,

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

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

2 are regarding validity of assessment framed under Section 153A of the Act due to non-offering an opportunity of being heard to the assessee before approving the assessment order. 4. The learned Authorised Representative of the assessee has submitted that as per the provisions of section 153D of the Act no order of assessment or reassessment under Section 153A

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

2 Karl Storz Endoscopy India (P) Limited (ITA No 13 of 2008) (Delhi HC) (refer page 199 – 201 of PB) Favourable Delhi HC 13 September 2010 3 Abbey Business Services India Pvt Ltd (23 Taxmann.com 346) – later on confirmed by Karnataka High Court Favourable Bangalore ITAT 18 July 2012 4 Marks & Spencer Reliance India Private Limited [2013] Favourable Mumbai ITAT

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), HUBBALLI vs. M/S. KARNATAKA VIKAS GRAMEEN BANK LIMITED, DHARWAD

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

reassessment proceedings and the second issue was not accepted by the AO for granting deduction u/s 36(1)(vii)/36(1)(viia) of Act. The assessee raised the issue before the CIT(A) and CIT(A) has also partly allowed the appeal of the assessee. During the course of hearing, the ld.AR vehemently argued on legal issue raised

M/S KARNATAKA VIKAS GRAMEENA BANK,DHARWAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HUBBALLI

In the result, the appeal of assessee is partly allowed and the appeal of the revenue is dismissed

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2016-17

reassessment proceedings and the second issue was not accepted by the AO for granting deduction u/s 36(1)(vii)/36(1)(viia) of Act. The assessee raised the issue before the CIT(A) and CIT(A) has also partly allowed the appeal of the assessee. During the course of hearing, the ld.AR vehemently argued on legal issue raised

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment is quashed on jurisdiction of the AO in framing the assessment u/s. 143(3) r.w.s. 147 of the Act in AY 2013-14, this issue is taken up for adjudication on merits in both the years. 17. From the verification of records, the AO noted that assessee has incurred above expenses towards corporate social responsibility as per Companies

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment is quashed on jurisdiction of the AO in framing the assessment u/s. 143(3) r.w.s. 147 of the Act in AY 2013-14, this issue is taken up for adjudication on merits in both the years. 17. From the verification of records, the AO noted that assessee has incurred above expenses towards corporate social responsibility as per Companies

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

2 Karl Storz Endoscopy India (P) Limited (ITA No 13 of 2008) (Delhi HC) (refer page 199 – 201 of PB) Favourable Delhi HC 13 September 2010 3 Abbey Business Services India Pvt Ltd (23 Taxmann.com 346) – later on confirmed by Karnataka High Court Favourable Bangalore ITAT 18 July 2012 4 Marks & Spencer Reliance India Private Limited [2013] Favourable Mumbai ITAT

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

2) In a case other than a case falling under sub-section (1), no notice shall be issued under section 148 by an Assessing Officer, who is below the rank of [Joint] Commissioner, after the expiry of four years from the end of the relevant assessment year, unless Shri J.M. Vrushabendraiah, Hospete Page 38 of 58 the [Joint] Commissioner

C.N.BABU ,RAMANAGARAM vs. INCOME TAX OFFICER WARD-1 , RAMANAGARA

In the result, the appeal of the assessee is partly allowed

Bench: Shri N. V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2008-09 Shri. C. N. Babu, Vs. Ito, Prop: Hotel Chirag, Ward – 1, B. M. Road, Bidadi, Ramanagara. Ramanagaram Taluk – 562 109. Pan : Ajxpb 4497 N Appellant Respondent Assessee By : Shri. Raghavendra R. Chakravarthy, Ca Revenue By : Shri. K. R. Narayana, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 08.08.2022 Date Of Pronouncement : 16.08.2022 O R D E R Per N. V. Vasudevanthis Is An Appeal By The Assessee Against The Order Dated 27.12.2018 Of Cit(A) – 3, Bengaluru, Relating To Assessment Year 2008-09. 2. Ground Nos.1, 11 & 12 Raised By The Assessee Are General In Nature & Does Not Require Any Adjudication. Ground No.2 Raised By The Assessee Reads As Follows:

2), then the entire assessment is open for the Assessing Officer to bring to tax any item of escaped income which comes to his notice in such reassessment. 40. Under the old Income-tax Act, the corresponding provision is section 31. Interpreting that provision, the Supreme Court in CIT v. Page 17 of 22 Kanpur Coal Syndicate

BMM ISPAT LIMITED,HOSPET vs. DCIT, BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

reassess the total income on the basis of the material found in the course of any other proceedings or the material in possession of the Assessing Officer or any other material found in the course of search. In view of the above law laid down by the jurisdictional High Court in the case of Canara Housing, though the material found

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

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

2 Karl Storz Endoscopy India (P) Limited (ITA No 13 of 2008) (Delhi HC) (refer page 199 – 201 of PB) Favourable Delhi HC 13 September 2010 3 Abbey Business Services India Pvt Ltd (23 Taxmann.com 346) – later on confirmed by Karnataka High Court Favourable Bangalore ITAT 18 July 2012 4 Marks & Spencer Reliance India Private Limited [2013] Favourable Mumbai ITAT