https://www.taxtmi.com/caselaws?id=159498 A jurisdictional objection can be raised in second appeal before the Tribunal even if it was not taken before the assessing authority, unless the statute or rules expressly bar such a plea. Because a jurisdictional issue goes to the root of the matter, it cannot be excluded merely on the ground of earlier omission. Where that question arises from the appellate order, the Tribunal must consider it and cannot refuse to state the case simply because it did not record a final conclusion on that issue. The jurisdictional question was therefore required to be referred for the High Court's opinion, and the assessee succeeded. en-us Thu, 30 Nov 1995 00:00:00 +0530 Tue, 26 Nov 2013 14:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159498 A jurisdictional objection can be raised in second appeal before the Tribunal even if it was not taken before the assessing authority, unless the statute or rules expressly bar such a plea. Because a jurisdictional issue goes to the root of the matter, it cannot be excluded merely on the ground of earlier omission. Where that question arises from the appellate order, the Tribunal must consider it and cannot refuse to state the case simply because it did not record a final conclusion on that issue. The jurisdictional question was therefore required to be referred for the High Court's opinion, and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 30 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159498