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

reassessment or re- computation under section 147, the Assessing Officer shall serve. On the assessee notice requiring him to do so under the said section within such period mentioned therein. A notice under this section is a condition precedent to the validity of any assessment under section 147. The notice would be invalid if it .does not specify the correct

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

147 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively

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 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively

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 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively

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

147 of the Act/ assessment order under section 143(3) of the Act were issued along with show- cause notices for imposing penalty under section 271(1)(c) of the Act for the matters pertaining to AY 2012-13 to AY 2016-17 and under section 270A of the Act for AY 2017-18 to AY 2019-20 respectively

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

The appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

The appeals of the assessees are allowed

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c) 545/Bang/2024 Filed but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

THE INCOME TAX OFFICER WARD-7(1)(3), BANGALORE vs. M/S VERDE DEVELOPERS PVT LTD , BANGALORE

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

section 271 r.w.s 274, without specifically mentioning whether the proceedings are initiated against concealment of income or on account of furnishing of inaccurate particulars is invalid and thereby setting aside the penalty order u/s 271(1)(c)? 3. The CIT(A) erred in not appreciating the fact that in the present case, the assessee had filed inaccurate particulars in respect

THE INCOME TAX OFFICER WARD-7(1)(2), BANGALORE vs. M/S TRIAD RESORTS AND HOTELS PVT LTD , BANGALORE

In the result, both the appeals filed by the revenue are dismissed

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

section 271 r.w.s 274, without specifically mentioning whether the proceedings are initiated against concealment of income or on account of furnishing of inaccurate particulars is invalid and thereby setting aside the penalty order u/s 271(1)(c)? 3. The CIT(A) erred in not appreciating the fact that in the present case, the assessee had filed inaccurate particulars in respect

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024 Filed but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

section\n195(2) and section 197 of the Act are\nin the nature of safeguard sections to\nmake sure that taxes are rightfully\ndeducted on payments.\nRebuttal to the CIT(A)'s observations\nProvisions of section 195(2)/ 197 of the\nAct are not mandatory and therefore the\nAO cannot be expected to seek recourse\nto the same.\nTherefore

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024 | Filed but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\nCompagnie IBM\n2015-\n271

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

271(1)(c) case where original return under section 139(1) of the Act has\nbeen filed however, secondment related receipts were offered to tax only in the return\nfiled under section 148 of the Act\n\nCompagnie IBM\n2013-\n271(1)(c)\n545/Bang/2024\nFiled but\nIn ROI filed\nFrance\n14\nnot offered\nu/s 148\n\nCompagnie IBM\n2015-\n271