Pvt Ltd --Income tax Return

Two queries

a) Pvt Ltd Company incorporated on 01.03.2010...No transaction till 31.03.2010...Business commenced from 01.05.2010 ...Bank account opened on 27.03.2010..WHETHER ITR Compulsory for Fy 2009-10( Asst Year 2010-11) ???

b) same above case..but bank account opened on 02.04.2010....not a single transaction in fy 2009-10..still ITR is to be filed for FY 2009-10 (Asst Year 2010-11 )...

In both above cases , PAN (Permanent Account Nubmer is taken on 01.03.2010.

Expert Advice Needed,

Thks

Rajesh Balsara