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Issues: (i) Whether the Tribunal was justified in admitting the additional grounds of appeal raising the plea of limitation for the first time; (ii) Whether the Tribunal was justified in holding that the assessments were barred by limitation.
Issue (i): Whether the Tribunal was justified in admitting the additional grounds of appeal raising the plea of limitation for the first time.
Analysis: The plea that the assessment order was barred by limitation was treated as one going to the root of the matter. Such an objection could be raised at any stage, and the Tribunal was not barred from permitting the assessees to raise it as an additional ground.
Conclusion: The Tribunal was justified in admitting the additional grounds of appeal.
Issue (ii): Whether the Tribunal was justified in holding that the assessments were barred by limitation.
Analysis: The existence of limitation depended on the facts of the case. The question was essentially factual and did not warrant interference in the reference jurisdiction. The Tribunal's view on limitation was therefore upheld.
Conclusion: The Tribunal was justified in holding that the assessments were barred by limitation.
Final Conclusion: Both referred questions were answered in favour of the assessees and against the Revenue.
Ratio Decidendi: A plea of limitation, being an objection going to the root of the assessment, may be raised at any stage, and where the issue is essentially one of fact, the Tribunal's finding will not be disturbed in reference proceedings.
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