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Penalty proceedings – Whenever an addition/disallowance is made, initial burden is upon assessee to prove that it is not his concealed income or he has not furnished inaccurate particulars of such income

Case Name : ITO Vs. Heaven Distillery Pvt. Ltd. (ITAT Mumbai)
Appeal Number : Appeal No: ITA No. 742/Mum/2008
Date of Judgement/Order : 14/05/2010
Related Assessment Year : 2000- 2001
Courts : All ITAT (14953) ITAT Mumbai (3584)
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TPO can compute ALP after giving assessee opportunity to produce evidence in support of ALP computed by him

Case Name : Maruti Suzuki India Ltd. Vs. Addl. CIT Transfer Pricing Officer (Delhi High Court)
Appeal Number : Appeal No: W. P. (C) 6876/2008
Date of Judgement/Order : 01/07/2010
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Assessment of rental income- For purpose of assessment under head “profit and gains of business or profession”, it shall be necessary that property acquired and used is for commercial purpose under business activity

Case Name : CIT Vs. Goel Builders (Allahabad High Court)
Appeal Number : Appeal No: ITA No. 127 of 2005
Date of Judgement/Order : 24/05/2010
Related Assessment Year :
Courts : All High Courts (13956) Allahabad High Court (800)

To avail the benefit of s.57(iii) is that investment must be proper & justified

Case Name : CIT Vs. Swapna Roy (Allahabad High Court)
Appeal Number : Appeal No: ITA No. 9 of 2005
Date of Judgement/Order : 24/05/2010
Related Assessment Year :
Courts : All High Courts (13956) Allahabad High Court (800)

Before invoking provisions of section 153A it would be necessary to comply with provisions of section 132(1) of the Income Tax Act, 1961

Case Name : Dr. Manshukh Kanjibhai Shah Vs. ACIT (ITAT Ahemdabad)
Appeal Number : Appeal No: ITA No. 2878 to 2880/Ahd/2007
Date of Judgement/Order : 21/05/2010
Related Assessment Year : 2002- 03
Courts : All ITAT (14953) ITAT Ahmedabad (1127)
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A low rate of gross profit, in absence of any material pointing towards falsehood of accounts books, cannot by itself be a ground to reject account books under section 145(3)

Case Name : IT Vs. Poonam Rani (Delhi High Court)
Appeal Number : Appeal No: ITA No. 406/2009
Date of Judgement/Order : 07/05/2010
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Special Auditor, to whom work is assigned, is very much at liberty, to insist upon payment of such fee/remuneration as he may deem adequate for work assigned to him

Case Name : Dhanesh Gupta & Co. Vs. CIT(C) (Delhi High Court)
Appeal Number : Appeal No: WP (C) 2560/2008
Date of Judgement/Order : 25/05/2010
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)
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Penalty attracted If claim made by assessee besides being incorrect in law and malafide

Case Name : CIT Vs. Zoom Communication Pvt. Ltd. (Delhi High Court)
Appeal Number : ITA 07/2010
Date of Judgement/Order : 24/05/2010
Related Assessment Year :
Courts : All High Courts (13956) Delhi High Court (3377)

Rectification of computational error- A simple computational error can be resolved by rectifying an order of assessment under Section 154(1)

Case Name : Hindustan Unilever Ltd. Vs. DCIT (Bombay High Court)
Appeal Number : Writ Petition No. 85 of 2009
Date of Judgement/Order : 01/04/2010
Related Assessment Year :
Courts : All High Courts (13956) Bombay High Court (1882)
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Appellate Forums while reversing orders of AO are legally bound to dwell upon specific reasons assigned by AO for not accepting explanation of assessee that statement made by him u/s 132(4) was obtained under coercion and duress

Case Name : ACIT Vs. Hukum Chand Jain (Kerala High Court)
Appeal Number : Appeal No: ITA Nos. 18 and 20 to 22 of 2006
Date of Judgement/Order : 10/08/2009
Related Assessment Year :
Courts : All High Courts (13956) Kerala High Court (909)

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