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Proceeding u/s 263 initiated on the basis of existing circular which conflicts with views of High Courts or Supreme Court not sustainable

Case Name : Bhartia Industries Ltd. Vs Commissioner of Income Tax, Central- III (Kolkata High Court)
Appeal Number : I.T.A. No.224 of 2004
Date of Judgement/Order : 02/08/2011
Related Assessment Year :
Courts : All High Courts (13956) Calcutta High Court (844) Kolkata High Court (20)
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Benefits of lower tax rates of 10 per cent as per proviso to section 112(1) is not available where shares of listed company are sold in off-market mode

Case Name : In re. Cairn U.K. Holdings Ltd. (AAR Delhi)
Appeal Number : AAR No. 950 of 2010
Date of Judgement/Order : 01/08/2011
Related Assessment Year :
Courts : Advance Rulings (3746)
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When deductions claimed by the assessee are debatable, rectification order u/s 154 cannot be passed

Case Name : Transpek Si-lox Industry Ltd Vs Dy. CIT (ITAT Ahemdabad)
Appeal Number : ITA No. 12/Ahd/2009
Date of Judgement/Order : 31/05/2011
Related Assessment Year : 2002- 2003
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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When assessee has made surrenders in the previous years, then AO can not make addition by treating the cash deposited in banks as undisclosed

Case Name : Mother son Jones Limited Vs Income Tax Officer (ITAT Delhi)
Appeal Number : ITA No. 3355/Del/2010
Date of Judgement/Order : 24/06/2011
Related Assessment Year :
Courts : All ITAT (14953) ITAT Delhi (3706)
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Derivative transaction entered prior to notification defining Recognised Exchanges is also eligible to be treated as non speculative transaction

Case Name : ACIT Vs Hiren Jaswantrai Shah (ITAT Ahmedabad)
Appeal Number : ITA No. 3361 (Ahd.) of 2009
Date of Judgement/Order : 17/06/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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S. 40(b) Interest on deposits for availing bank guarantee is business income

Case Name : Solvents and Chemicals Vs. The Assistant Commissioner of Income-tax (ITAT Cochine)
Appeal Number : I.T.A. No. 109/Coch/2010
Date of Judgement/Order : 29/07/2011
Related Assessment Year : 2002-03
Courts : All ITAT (14953) ITAT Cochin (146)
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Reasons are required to be recorded by the AO on valid material and an assessment cannot be reopened on mere assumptions

Case Name : Weizmann Capital Ltd. Vs Asst. Commissioner of Income Tax (ITAT Mumbai)
Appeal Number : ITA No. 7136/Mum/2006
Date of Judgement/Order : 27/05/2011
Related Assessment Year : 1999- 2000      
Courts : All ITAT (14953) ITAT Mumbai (3584)
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For the levy of FBT, the application of s 115WC(2)(b) cannot be restricted only to the business relating to civil construction and it will cover the business activity of the assessee carried on

Case Name : Innovative Steals Pvt. Ltd. Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 1391/Del/2010
Date of Judgement/Order : 31/05/2011
Related Assessment Year : 2006- 07
Courts : All ITAT (14953) ITAT Delhi (3706)
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Depreciation on pre-operative expenses allocated to fixed assets is allowable under s 32 since expenses were incurred for setting up of fixed assets during the trial run

Case Name : Cosmic Kitchen Pvt. Ltd. Vs ACIT (ITAT Delhi)
Appeal Number : ITA No. 5549/Del/2010
Date of Judgement/Order : 13/05/2011
Related Assessment Year : 2006- 2007
Courts : All ITAT (14953) ITAT Delhi (3706)
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Only profit on the sale of the licence should be chargeable to tax under s 28(iiia) and not the profit which may come in the future on the sale of the licence

Case Name : GKW Limited Vs Commissioner of Income Tax (Calcutta High Court)
Appeal Number : I.T.A. No. 1 of 2004
Date of Judgement/Order : 13/07/2011
Related Assessment Year :
Courts : All High Courts (13956) Calcutta High Court (844)

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