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    <title>2012 (10) TMI 366 - ITAT, DELHI</title>
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    <description>The Tribunal found that the Assessing Officer failed to address objections raised by the appellants regarding the validity of notices issued under section 148 of the Act. Emphasizing the importance of proper service for jurisdictional purposes, the Tribunal set aside the matter for reconsideration by the CIT(A) to ensure justice and adherence to legal procedures. The objections on notice service were deemed crucial, requiring thorough examination and proper consideration before proceeding with the assessment.</description>
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      <description>The Tribunal found that the Assessing Officer failed to address objections raised by the appellants regarding the validity of notices issued under section 148 of the Act. Emphasizing the importance of proper service for jurisdictional purposes, the Tribunal set aside the matter for reconsideration by the CIT(A) to ensure justice and adherence to legal procedures. The objections on notice service were deemed crucial, requiring thorough examination and proper consideration before proceeding with the assessment.</description>
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