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<h1>Tribunal allows additional jurisdiction ground despite no question of law</h1> The Bombay High Court upheld the Tribunal's decision to allow the assessee to raise an additional ground on jurisdiction, despite no substantial question ... Appeal To Appellate Tribunal The Bombay High Court dismissed an appeal where the Tribunal allowed the assessee to raise an additional ground related to jurisdiction, even though no substantial question of law arose. The order under section 143(3) of the Income-tax Act was passed without prior notice under section 143(2). The Tribunal's decision was upheld.