Extended limitation period unavailable where Tribunal's finding disclosed no error and no further issue required examination.

The extended period of limitation was held unavailable to the Department because the Tribunal had already recorded reasons why it could not be invoked, and no error was found in that conclusion. The Court therefore declined to examine any further question and left the Tribunal's finding undisturbed.

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Issues: Whether the extended period of limitation was available to the Department.

Analysis: The Tribunal had held, for reasons recorded in its order, that the extended period of limitation could not be invoked. No error was found in that conclusion, and the Court found no reason to examine any further question.

Conclusion: The extended period of limitation was not available to the Department.

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