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

147 taxmann.com 428 (Bangalore-Trib) 3.12 They drew our attention to the table capturing various Courts/ Tribunal decisions on said issue in a chronological order, which is as follows: Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 1 DIT vs HCL Infosystems Favourable Delhi HC 6 January 2004 Limited [2005] 144 Taxman 492 – followed by Karnataka

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

147 taxmann.com 428 (Bangalore-Trib) 3.12 They drew our attention to the table capturing various Courts/ Tribunal decisions on said issue in a chronological order, which is as follows: Sl Caselaw with Citation Favourable/ Forum Date of No._ unfavourable pronouncement 1 DIT vs HCL Infosystems Favourable Delhi HC 6 January 2004 Limited [2005] 144 Taxman 492 – followed by Karnataka

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

reassessed. To Confer jurisdiction under section 147(a) two conditions were required to be satisfied firstly the Assessing Officer must have reason to believe that income profits or gains chargeable to income tax have escaped assessment, and secondly he must also have reason to believe that such escapement has occurred by reason of either (i) omission or failure

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492 –\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492 -\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

The appeals of the assessees are allowed

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate of\npronouncement\n6 January 2004\n[2005] 144 Taxman 492\nfollowed by Karnataka

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

The appeals of the assessees are allowed

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\n\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492 -\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

In the result, the appeal of the assessee is allowed

Bench: Shri Chandra Poojari

reassessment proceedings. 3.4 The revenue has sought to place reliance upon the decision in the case of Abhishek Jain v. Income-tax officer, Ward-55(1), New Delhi [2018] 405 ITR 1 (Delhi) WRIT PETITION (CIVIL) NO. 11844 OF 2016 JUNE 1, 2018, for the proposition that the jurisdiction cannot be questioned after a month of issuance

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\nCaselaw with Citation\nFavourable/\nunfavourable\nForum\nDate of\npronouncement\n1\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492 -\nfollowed by Karnataka HC\nin Abbey case\nFavourable\nDelhi

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

147\ntaxmann.com 428 (Bangalore-Trib)\n\n3.12\nThey drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\n\nSI\nNo.\n1\n\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\n\nFavourable/\nunfavourable\nFavourable\nForum

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate

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

147\ntaxmann.com 428 (Bangalore-Trib)\n3.12 They drew our attention to the table capturing various Courts/\nTribunal decisions on said issue in a chronological order, which is as\nfollows:\nSI\nNo.\n1\nCaselaw with Citation\nDIT vs HCL Infosystems\nLimited\n[2005] 144 Taxman 492\nfollowed by Karnataka HC\nin Abbey case\nFavourable/\nunfavourable\nFavourable\nForum\nDelhi HC\nDate