https://www.taxtmi.com/caselaws?id=178680 The Tribunal held that the assessee's appeals on the question of jurisdiction of the Assessing Officer were not maintainable before the Commissioner of Wealth-tax (Appeals). As the assessee participated in the assessment proceedings without objection, the plea of lack of jurisdiction could not be raised for the first time in appeal. Consequently, the appeal on jurisdiction was dismissed in favor of the Revenue. Since the first issue was decided against the assessee, the second issue regarding the legality of the order and jurisdiction of the Inspecting Assistant Commissioner became academic and was not addressed. en-us Fri, 22 Dec 2006 00:00:00 +0530 Wed, 10 Feb 2016 17:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178680 The Tribunal held that the assessee's appeals on the question of jurisdiction of the Assessing Officer were not maintainable before the Commissioner of Wealth-tax (Appeals). As the assessee participated in the assessment proceedings without objection, the plea of lack of jurisdiction could not be raised for the first time in appeal. Consequently, the appeal on jurisdiction was dismissed in favor of the Revenue. Since the first issue was decided against the assessee, the second issue regarding the legality of the order and jurisdiction of the Inspecting Assistant Commissioner became academic and was not addressed. Case-Laws Income Tax Fri, 22 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178680