Jurisdictional objection may be raised before the Tribunal; assessment based on notices from an incompetent officer was void.

A jurisdictional objection can be raised for the first time before the Tribunal because it goes to the root of the assessment. The assessee had not challenged jurisdiction before the Assessing Officer or the first appellate authority, but the objection was entertained on additional grounds. Since the notices under sections 143(2) and 142(1) were issued by an officer lacking jurisdiction over the assessee, the assessment was held to be bad in law and void ab initio. The challenge to jurisdiction was therefore accepted, and the assessment could not be sustained.

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Issues: Whether the assessee could be permitted to raise a jurisdictional objection for the first time before the Tribunal, and whether the assessment made pursuant to notices issued by an officer lacking jurisdiction was sustainable.

Analysis: The jurisdictional objection was not raised before the Assessing Officer or the first appellate authority and was sought to be urged before the Tribunal by additional grounds. The Court held that a challenge to jurisdiction goes to the root of the matter and can be entertained at the appellate stage. On the facts, the notices under sections 143(2) and 142(1) had been issued by an officer who had no jurisdiction over the assessee, and the Tribunal was correct in concluding that the assessment was bad in law.

Conclusion: The assessee was entitled to raise the jurisdictional issue before the Tribunal, and the assessment was invalid and void ab initio. The appeal failed.

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