SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144 to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier. (c) where an action has been taken under section 132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section

SUNITA MADHOK ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), , BANGALORE

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144 to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier. (c) where an action has been taken under section 132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section (1) of section

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

In the result, both the appeals by the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144 of the Act. Only intimation u/s 143(1) had been issued. ITA Nos. 46 & 47/Bang/2021 Page 24 of 40 31. The Hon’ble Tribunal in Grey Worldwide (India) Private Limited Vs. Asst Commissioner Of Income Tax 2011-TIOL-291-ITAT-MUM held as under:- “13. The expression ‘reason to believe' still continues to be part of main section 147

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

In the result, both the appeals by the assessee are allowed

Bench: Shri Chandra Poojari & Smt. Beena Pillai

144 of the Act. Only intimation u/s 143(1) had been issued. ITA Nos. 46 & 47/Bang/2021 Page 24 of 40 31. The Hon’ble Tribunal in Grey Worldwide (India) Private Limited Vs. Asst Commissioner Of Income Tax 2011-TIOL-291-ITAT-MUM held as under:- “13. The expression ‘reason to believe' still continues to be part of main section 147

INCOME TAX OFFICER, WARD - 3(2)(3), BANGALORE vs. SRI MADE GOWDA THIBBE GOWDA, BANGALORE

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

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

144 of the Act. Only intimation u/s 143(1) had been issued as in the present case. 36. The Hon’ble Tribunal in Grey Worldwide (India) Private Limited Vs. Asst Commissioner Of Income Tax 2011-TIOL-291-ITAT-MUM held as under:- “13. The expression ‘reason to believe' still continues to be part of main section 147. There

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) wherein the SC has dealt with reassessment proceedings. the aspect of ‘reasonable cause”. IBM - Reference to Explanation 3 to section foreign entities had reasonable cause to 271(1)(c) of the Act was upheld not offer the receipts to tax in the return under section

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) wherein the SC has dealt with reassessment proceedings. the aspect of ‘reasonable cause”. IBM - Reference to Explanation 3 to section foreign entities had reasonable cause to 271(1)(c) of the Act was upheld not offer the receipts to tax in the return under 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) wherein the SC has dealt with reassessment proceedings. the aspect of ‘reasonable cause”. IBM - Reference to Explanation 3 to section foreign entities had reasonable cause to 271(1)(c) of the Act was upheld not offer the receipts to tax in the return under 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) wherein the SC has dealt with reassessment proceedings. the aspect of ‘reasonable cause”. IBM - Reference to Explanation 3 to section foreign entities had reasonable cause to 271(1)(c) of the Act was upheld not offer the receipts to tax in the return under section

ARUN DURAISWAMY,MYSORE, KARNATAKA vs. ITO, INTL. TAXATION WARD 1(1), BANGALORE

In the result the appeal filed by the assessee is allowed

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

147 r.w.s. 144 of the Act dated 12/12/2024, the assessee has filed the present appeal before this Tribunal. Before us the assessee has also filed a paper book comprising 154 pages containing therein the written submissions, notice u/s. 148(b), order u/s. 148(d), notice u/s. 148, sale deed dated 01/04/2015, affidavit of Mrs. Kalavathi K dated 19/03/2025, copy

SRI. ANNESH,UDUPI vs. INCOME-TAX OFFICER, WARD-1, CHIKMANGALUR

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

144 r.w.s 147 of the Act is bad in law since the mandatory conditions as envisaged in the Act to assume jurisdiction under section 148 did not exist or having not been complied with and consequently, the reassessment requires to be cancelled on the facts and circumstances of the case. f. The learned CIT(A) failed to appreciate the order

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

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessed under section 147 of the Act. 3.5 Subsequent to the above, the issue on taxability payments to seconded employees was revisited in the Hon'ble Delhi HC decision in the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44 taxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said issue was held against the assessee

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

147 of the Act being absent, the reopening of the assessment is bad in law and the reassessment requires to be cancelled. 7. That the authorities below erred in framing order under section 144 of the Act without following the prescribed procedure under law. 8. That the order u/s 144 r.w.s.147

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

147 of the Act being absent, the reopening of the assessment is bad in law and the reassessment requires to be cancelled. 7. That the authorities below erred in framing order under section 144 of the Act without following the prescribed procedure under law. 8. That the order u/s 144 r.w.s.147

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

147 of the Act being absent, the reopening of the assessment is bad in law and the reassessment requires to be cancelled. 7. That the authorities below erred in framing order under section 144 of the Act without following the prescribed procedure under law. 8. That the order u/s 144 r.w.s.147

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

147 of the Act being absent, the reopening of the assessment is bad in law and the reassessment requires to be cancelled. 7. That the authorities below erred in framing order under section 144 of the Act without following the prescribed procedure under law. 8. That the order u/s 144 r.w.s.147

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

reassessed under section 147 of the Act. 3.5 Subsequent to the above, the issue on taxability payments to seconded employees was revisited in the Hon'ble Delhi HC decision in the case of Centrica India Offshore (P.) Ltd. vs CIT [2014] 44 taxmann.com 300 (Delhi HC) dated 25 April 2014, wherein the said issue was held against the assessee

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

u/s 144 r/w 147 deserve to be set- aside. 11.2 Before proceeding further it is apposite here to mention the relevant provisions of the Act dealing with the issue which are as under:- [Issue of notice where income has escaped assessment 148: Before making the assessment, reassessment or recomputation under section 147, the assessing officer shall serve a notice requiring

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

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

u/s 144 r/w 147 deserve to be set- aside. 11.2 Before proceeding further it is apposite here to mention the relevant provisions of the Act dealing with the issue which are as under:- [Issue of notice where income has escaped assessment 148: Before making the assessment, reassessment or recomputation under section 147, the assessing officer shall serve a notice requiring