Section 56(2) (vii) (c) of the Income-tax Act, 1961, has no application to the listed 3 shares of Wipro Ltd., that were gifted to Pioneer Independent Trust in the previous year relevant to Assessment Year 2014-15; (iv) Quashing the Circular bearing No.6/2012 [F.NO.133/44/2012-SO (TPL) issued by Respondent No.4 03.08.2012 (Annexure-‘C’) ; and (v) Pass such other