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1,122 results for “reassessment”+ Section 6(1)(c)clear

Sorted by relevance

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Key Topics

Section 148109Section 143(3)68Section 14766Addition to Income63Section 153C50Section 153A47Section 27442Section 133A40Section 271(1)(c)31

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

Showing 1–20 of 1,122 · Page 1 of 57

...
Penalty24
Disallowance22
Reassessment20

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

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

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

Section 271(1)(c)

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

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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

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

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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

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

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

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

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

Section 271

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

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

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

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

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

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

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

Section 271

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

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

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

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

Section 271

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

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

ITA 495/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

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

Section 271

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

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

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

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

Section 271

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

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

ITA 487/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\nGesellschaft m.b.H\n(\"IBM Austria\")\nproceedings\nIBM Del Peru SAC\n2012-\n271(1

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1215/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1) of section 153A, at the stage of issue of notice u/s 153A, the only requirement is to ask the assessee to file return of income for relevant six years covered by section 153A and after filing of return of income, the assessment to be made by the AO will be assessment or reassessment has to be ITA Nos.1211

SHRI. JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1212/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1) of section 153A, at the stage of issue of notice u/s 153A, the only requirement is to ask the assessee to file return of income for relevant six years covered by section 153A and after filing of return of income, the assessment to be made by the AO will be assessment or reassessment has to be ITA Nos.1211

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1213/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Jul 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1) of section 153A, at the stage of issue of notice u/s 153A, the only requirement is to ask the assessee to file return of income for relevant six years covered by section 153A and after filing of return of income, the assessment to be made by the AO will be assessment or reassessment has to be ITA Nos.1211

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1211/BANG/2019[2009-10]Status: DisposedITAT Bangalore30 Jul 2021AY 2009-10

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1) of section 153A, at the stage of issue of notice u/s 153A, the only requirement is to ask the assessee to file return of income for relevant six years covered by section 153A and after filing of return of income, the assessment to be made by the AO will be assessment or reassessment has to be ITA Nos.1211

SHRI JITENDRA VIRWANI,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, the appeals by the assessee in ITA Nos

ITA 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1) of section 153A, at the stage of issue of notice u/s 153A, the only requirement is to ask the assessee to file return of income for relevant six years covered by section 153A and after filing of return of income, the assessment to be made by the AO will be assessment or reassessment has to be ITA Nos.1211