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2012 (10) TMI 366 - AT - Income TaxReassessment proceedings u/ 147 - assessee challenged validity of service of notices - Held that:- The validity of service of notice issued under sec. 148 was raised by the assessees both before the AO and CIT(A) who have not bothered to dispose of such legal objection before proceeding further on merits of the case. The AO has not whispered a word on the issue whereas the CIT(A) has disposed of the issue in single line as “the issue regarding objection by the appellant for issuing notice u/s 148 is deemed to have been met by the AO in view of the assessment order passed.” Thus under these circumstances it fit to set aside the matter back to the file of the CIT(A) to decide the issue afresh after considering the submissions of the assessees and verifying the material available on record before the AO - in favour of assessee for statistical purposes.
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