Vide Instruction dated 10-02-2016, it has been clarified by the DGIT Systems that earlier while notices to non filers were being sent on their PAN addresses, thence forth notices shall be sent on addresses provide in last filed return and AIR Return

Cross objection before ITAT may be filed on the issues decided against the assessee or to support the order passed by CIT A. Where Cross objection is in support of CIT A order, it shall stand dismissed along with revenue’s appeal due to low tax effect circular because it has no independent existence. However if cross objection is filed against some part of the order of CITA, it can not be dismissed along with dismissal of appeal of revenue due to low tax effect circular. Contention that appeal stands dismissed in limine is illogical in such situation. Ajay Kalia[2016] 66 taxmann.com 99 (Delhi - Trib.) JANUARY 7, 2016

There can be one possibility when the cross objection is filed by the other side in support of the order passed by the CIT(A) and the other possibility can be of filing CO against the issues decided against it in the impugned order. There can be still one more possibility when the other side, apart from supporting the impugned order appealed against, may also assail certain other issues decided against it. This divulges that the CO can be filed by the other side, on receipt of notice of appeal having been filed by the appealing party, on any issue de hors the issued raised by the appealing party.

Scope of AO to reopen an assessment on the basis of intimation u/s 143(1) is much wider that scope of reopening on the basis of 143(3) because no opinion is formed by accepting return u/s 143(1) without scrutiny. This is in sum and substance held by the Supreme Court in the case Rajesh Jhaveri Stock Brokers P. Ltd. And Zuari Estate Development and Investment Company . However, even in the case of assessment previously framed without scrutiny which is sought to be reopened by issuance of notice under section 148 of the Act, the principle requirement that the Assessing Officer has reason to believe that the income chargeable to tax had escaped assessment would still survive. Of course, this formation of belief by the Assessing Officer must be prima facie and at the stage when the Court is testing validity of such a notice; it would not be necessary for the Assessing Officer to conclusively establish that the income chargeable to tax had escaped assessment. [Para 7] Prakriya Pharmacem [2016] 66 taxmann.com 149 (Gujarat) JANUARY 18, 2016

In the reasons provided it is stated that the assessee has transferred shares during year under consideration whose market value on the date of transfer was Rs. 7.63 crores (rounded off). This transfer had taken place in favour of sister concern without consideration under transfer deed dated 26.02.2010. In view of such facts, the Assessing Officer has reason to believe that the income chargeable to tax in excess of Rs.1,00,000/- had escaped assessment. Held that reasons themselves record merely the transaction and nothing more. There is no live link between the first portion of the reasons recorded, namely, by merely duplicating the recording of transaction of transfer of sizable number of shares having considerable market value without consideration and second portion of the reasons where he concluded that the income chargeable to tax had escaped assessment. Hence reopening u/s 148 can not be made. [Para 9 and 10 of the Judgement] Comments: This judgement can be helpful where cases are reopened u/s 148 merely on the basis of AIR information Prakriya Pharmacem [2016] 66 taxmann.com 149 (Gujarat) JANUARY 18, 2016