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TMI Blog2012 (10) TMI 366X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - I.T. A. No.4150 & 4151/Del/2011 - - - Dated:- 1-10-2012 - SHRI I.C. SUDHIR, AND SHRI A.N. PAHUJA, JJ. Appellants by: Shri K.L. Guglani, Advocate. Respondent by: Smt. Y.S. Kakkar, Sr. DR. O R D E R PER I.C. SUDHIR, JUDICIAL MEMBER: In these appeals the assessees have questioned common first appellate order on the following common grounds:- 1. On facts in law, the learned AO/CIT(A) erred in justifying action taken u/s 148 against provisions of law. 2. On facts in law, the learned AO/C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of reopening proceedings and the assessment made in furtherance thereto. In support the learned AR referred to the written submissions made by the assessees before the CIT(A), a copy whereof has been made available at Page No.8 of the Paper Book. In the submissions under the head Legal Grounds in Para No.3 the validity of notice u/s 148 of the Act has been questioned also on the basis that the notice was not served in accordance with the provisions of sections 148 to 151 of the Act. He submitted further that notice issued u/s 148 of the Act should have been served upon the legal heirs of the deceased assessee. He placed reliance on the following decisions:- (i) CIT vs. Harish J. Punjabi (2008) 297 ITR 424 (Delhi); (ii) CIT vs. Sures ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eard also on merits before disposal of the appeals. 5. After having gone through the orders of the authorities below and in view of the above submissions on the legal issue regarding validity of service of notices under sec. 148 of the Act on the assessees, we find that similar objection was raised before the AO by the assessees vide their letter dated 20.10.2010, a copy whereof has been made available at Page Nos. 23 to 28 of the Paper Book. At Page No.23 itself in Para 2 of the letter the assessees had contended that notice under sec. 148 had not been served on the assessees in accordance with law. The assessments in question have been framed on 28.10.2010 but unfortunately the AO has not addressed the said objection regarding the prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Lordships of the Hon ble High Court no objection was raised by the assessee for the validity of the service of notice and had participated in the reassessment proceedings. On these facts the Hon ble High Court was please to hold that an assessment cannot be annulled. However, in the present case as discussed above, the validity of service of notice issued under sec. 148 was raised by the assessees before the AO and learned CIT(A) both and both the authorities below 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 learned CIT(A) has disposed of the issue in single line as the issue regarding objection by the appellant for issuin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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