BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

1,154 results for “reassessment”+ Section 6(1)(c)clear

Sorted by relevance

Delhi4,117Mumbai3,715Chennai1,288Bangalore1,154Kolkata959Ahmedabad653Jaipur589Hyderabad415Chandigarh282Pune276Surat202Rajkot197Raipur192Indore184Amritsar179Karnataka125Cuttack122Cochin118Visakhapatnam109Nagpur100Lucknow99Patna87Guwahati83Telangana71Dehradun65Jodhpur56Ranchi53Agra49SC40Allahabad38Panaji21Calcutta18Jabalpur17Kerala16Orissa13Varanasi10Rajasthan7A.K. SIKRI ROHINTON FALI NARIMAN3Punjab & Haryana2Madhya Pradesh1J&K1Gauhati1K.S. RADHAKRISHNAN A.K. SIKRI1Uttarakhand1

Key Topics

Section 14899Addition to Income70Section 153C65Section 14762Section 143(3)55Section 153A47Section 133A45Section 13240Section 27436Reassessment

M/S. CONCORDE HOUSING CORPORATION PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), BENGALURU

In the result, appeal of the assessee in ITA No

ITA 531/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Prakash Chand Yadav

For Appellant: Sri V. Srinivasan, A.RFor Respondent: Ms. Neha Sahay, D.R
Section 132Section 153ASection 271(1)(c)

6. We have considered the rival submissions as well as relevant material on record. The question arises whether a surrender and disclosure made by the assessee U/s 132(4) of the Act in absence of any incriminating material found during the search and seizure action would lead to the conclusion that the assessee has concealed the particulars of income

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

Showing 1–20 of 1,154 · Page 1 of 58

...
24
Reopening of Assessment24
Survey u/s 133A22

In the result, all the appeals of the assessees are allowed

ITA 494/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012

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

ITA 493/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nGermany\")\nassessment\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\nassessment\nproceedings\n13\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nassessment\n13\nproceedings\n2012-\nIBM Del Peru SAC\n271(1

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

The appeals of the assessees are allowed

ITA 491/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c) 501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c) 489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n271(1)(c) 504/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nIBM Del Peru SAC\n2012-\n271(1

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

ITA 490/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nBuromaschinen\n13\nassessment\nGesellschaft m.b.H\nproceedings\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012

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

ITA 489/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nassessment\nGMBH (\"IBM\n13\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\nassessment\n13\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nassessment\nGesellschaft m.b.H\n13\n(\"IBM Austria\")\nproceedings\nIBM Del Peru SAC\n2012

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

ITA 545/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012

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

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n13\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nassessment\nproceedings\n2012-\nIBM Del Peru SAC\n271(1

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 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

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

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

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

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 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

ITA 543/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nBuromaschinen\n13\nassessment\nGesellschaft m.b.H\nproceedings\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012

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

ITA 492/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012-\n271(1

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

ITA 488/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 May 2024AY 2018-19

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012-\n271(1

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 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 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

ITA 500/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012-\n271(1

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 proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\n\nIBM Del Peru

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 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

reassessment proceedings\n\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\nGermany\")\n13\nassessment\nproceedings\n\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\n\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n13\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nassessment\nproceedings\n\nIBM Del Peru

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

ITA 541/BANG/2024[2019-20]Status: DisposedITAT Bangalore20 May 2024AY 2019-20

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nNot filed\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\nInternationale\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\n2012-\nIBM Del Peru

IBM OSTERREICH INTIONATIONALE BUROMASCHINEN GESELLSCHAFT MBH,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 504/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH (\"IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nproceedings\nGesellschaft m.b.H\n(\"IBM Austria\")\nIBM Del Peru SAC\n2012-\n271(1