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AO issuing original assessment order can only initiate reopening proceedings

Case Name : Dushyant Kumar Jain Vs DCIT (Delhi High Court)
Appeal Number : W.P(C) 1569/2015 & CM No. 2800/2015
Date of Judgement/Order : 15/01/2016
Related Assessment Year : 2007-2008
Courts : All High Courts (13948) Delhi High Court (3376)
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HC can consider undisputed facts on records, remain unnoticed by tribunal:SC

Case Name : M/s Ganapathy & Co. Vs CIT (Supreme Court of India)
Appeal Number : Civil Appeal No. 1964 of 2008
Date of Judgement/Order : 18/01/2016
Related Assessment Year : 1984 -1985
Courts : Supreme Court of India (2373)
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Piercing corporate veil to identify beneficial ownership u/s 79 not permitted: HC

Case Name : YUM Restaurants (India) Pvt. Ltd. Vs ITO (Delhi High Court)
Appeal Number : ITA 349/2015 & ITA 388/2015
Date of Judgement/Order : 13/01/2016
Related Assessment Year : 2009-2010
Courts : All High Courts (13948) Delhi High Court (3376)
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Sec. 50B– Capital gain in slump sale- while calculating net worth of business, depreciation must be accounted

Case Name : CIT Vs Dharampal Satyapal (Delhi High Court)
Appeal Number : ITA 1003/2011
Date of Judgement/Order : 06/01/2016
Related Assessment Year : 2001-02
Courts : All High Courts (13948) Delhi High Court (3376)
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Notice issued or assessment made post receiving direction u/s 124 from CIT to transfer the case is invalid

Case Name : Raj Kumar Mangla Vs ACIT (ITAT Delhi)
Appeal Number : I.T.A No. 556-558/Del/2011
Date of Judgement/Order : 23/09/2015
Related Assessment Year : 1989-90 to 1991-92
Courts : All ITAT (14951) ITAT Delhi (3705)
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Penalty u/s 271(1)(c) cannot be levied in absence of intention to evade taxes & if treatment made by assessee was revenue neutral

Case Name : Goldfilled Mercantile Company Vs DCIT (ITAT Mumbai)
Appeal Number : IT Appeal No.-1965/2014
Date of Judgement/Order : 16/09/2015
Related Assessment Year : 2009-2010
Courts : All ITAT (14951) ITAT Mumbai (3583)
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Penalty U/S 271(1) (C) Not Maintainable In Absence Of Proper Notice

Case Name : M/s. Safina Hotels Private Limited Vs CIT & DCIT (Karnataka High Court)
Appeal Number : ITA No. 240 of 2010
Date of Judgement/Order : 25/01/2016
Related Assessment Year : 2001-02
Courts : All High Courts (13948) Karnataka High Court (635)
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Penalty proceedings invalid if notice issued without mind application

Case Name : Safina Hotels Private Limited Vs CIT (Karnataka High Court)
Appeal Number : ITA No. 240/2010
Date of Judgement/Order : 25/01/2016
Related Assessment Year : 2001-02
Courts : All High Courts (13948) Karnataka High Court (635)
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Settlement Commission has no jurisdiction to direct special audit as no nexus with settlement proceedings

Case Name : Agson Global Pvt Ltd & Ors Vs Income Tax Settlement Commission & Ors (Delhi High Court)
Appeal Number : W.P(C) 2927/2013
Date of Judgement/Order : 06/01/2016
Related Assessment Year : 2004-05 to 2011-12
Courts : All High Courts (13948) Delhi High Court (3376)
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Interest on idle funds mainly brought for capital expansion can be set off against pre-operative expenses

Case Name : Principal CIT Vs Facor Power Ltd (Delhi High Court)
Appeal Number : ITA 1011/2015
Date of Judgement/Order : 07/01/2016
Related Assessment Year : 2009-10
Courts : All High Courts (13948) Delhi High Court (3376)
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