Tribunal jurisdiction is limited to the appeal's subject-matter, but new legal grounds may support the same relief.

The Tribunal's jurisdiction is confined to the subject-matter of the appeal, as defined by the Appellate Assistant Commissioner's express or implied decision. Within that boundary, it may admit new legal grounds supporting the same relief, provided the other side is heard. A claim not raised before the Appellate Assistant Commissioner cannot be treated as part of the appeal unless the underlying factual basis is first established. The section 80J issue therefore depends on whether that contention was actually urged before the Appellate Assistant Commissioner, and the preliminary factual question must be resolved before the appeal is disposed of.

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Issues: Whether the Tribunal could entertain a claim under section 80J that was not decided by the Appellate Assistant Commissioner and whether such a claim could form part of the subject-matter of the appeal.

Analysis: The jurisdiction of the Tribunal is confined to the subject-matter of the appeal, and that subject-matter is determined by the express or implied decision of the Appellate Assistant Commissioner. Within that jurisdiction, however, the Tribunal has wide powers to permit new legal grounds in support of the same claim for relief, provided the opposite side is given an opportunity of hearing. A claim not raised before the Appellate Assistant Commissioner cannot be treated as forming the subject-matter of the appeal unless the factual basis for that grievance is first established. On the facts placed before the court, the Tribunal ought first to have determined whether the section 80J contention had in fact been urged before the Appellate Assistant Commissioner.

Conclusion: The court declined to answer the referred question and left it open to the Tribunal to determine the preliminary factual issue and then dispose of the appeal accordingly.

Ratio Decidendi: The Tribunal may entertain new legal grounds only within the limits of the subject-matter of the appeal, which is confined to the decision actually made by the Appellate Assistant Commissioner, express or implied.

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