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Change in opinion cannot be alleged in absence of opinion on subject matter of reopening in earlier assessment

Case Name : Income Tax Officer Vs M/s TechSpan India Private Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal No. 2732 OF 2007
Date of Judgement/Order : 24/04/2018
Related Assessment Year :
Courts : Supreme Court of India (2373)
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AO cannot be uncertain in penalty order as to concealment or furnishing of inaccurate particulars of income

Case Name : HPCL Mittal Energy Ltd. Vs The Addl. Commissioner of Income Tax (ITAT Amritsar)
Appeal Number : ITA Nos.554 & 555/Asr/2014
Date of Judgement/Order : 07/05/2018
Related Assessment Year : 2008-09
Courts : All ITAT (14947) ITAT Amritsar (160)
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Income not taxable for mere physical receipt of income, but on receipt of income in reality

Case Name : Deputy Commissioner of Income Tax Vs T. Jayachandran (Supreme Court of India)
Appeal Number : Civil Appeal No. 4341 OF 2018
Date of Judgement/Order : 24/04/2018
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Section 41(1) not apples if loan waiver not amounts to cessation of trading liability

Case Name : The Commissioner Vs Mahindra and Mahindra Ltd. (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 6949-6950 of 2004
Date of Judgement/Order : 24/04/2018
Related Assessment Year :
Courts : Supreme Court of India (2373)
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ICDs are Inland Ports & eligible for deduction U/s. 80-IA(4): SC

Case Name : Commissioner of Income Tax Vs M/s Container Corporation of India Ltd. ( Supreme Court of India)
Appeal Number : Civil Appeal No. 8900 OF 2012
Date of Judgement/Order : 24/04/2018
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Amendment to s. 40(a)(ia) by Finance Act, 2010 are retrospective and curative in nature

Case Name : Commissioner of Income Tax Kolkata X Vs M/s Calcutta Export Company (Supreme Court of India)
Appeal Number : Civil Appeal Nos. 4339-4340 of 2018
Date of Judgement/Order : 24/04/2018
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Adverse material collected or found during survey can be utilised in Block Assessment

Case Name : Commissioner of Income Tax Vs S. Ajit Kumar (Supreme Court of India)
Appeal Number : Civil Appeal No. 10164 of 2010
Date of Judgement/Order : 02/05/2018
Related Assessment Year :
Courts : Supreme Court of India (2373)
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Expenses / Discount on ESOP exercised by the employees are allowable

Case Name : Pr. CIT Vs New Delhi Television Ltd. (Delhi High Court)
Appeal Number : ITA No. 107 of 2017
Date of Judgement/Order : 27/02/2018
Related Assessment Year : 2007-08
Courts : All High Courts (13940) Delhi High Court (3374)
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If assessee exercises safe harbour option and AO do not pass order declaring it invalid than option will be deemed as valid

Case Name : Mehsana District Co-OPerative Vs Deputy Commissioner of income tax (Gujarat High Court)
Appeal Number : Specail Civil Application No. 19073 of 2017
Date of Judgement/Order : 06/06/2018
Related Assessment Year :
Courts : All High Courts (13940) Gujarat High Court (1139)
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Scope of limited scrutiny cannot be extended without approval of administrative CIT

Case Name : Suresh Jugraj Mutha Vs Addl. CIT (ITAT Pune)
Appeal Number : ITA No. 05/PUN/2016
Date of Judgement/Order : 04/05/2018
Related Assessment Year : 2011-12
Courts : All ITAT (14947) ITAT Pune (714)
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