https://www.taxtmi.com/caselaws?id=340171 Jurisdictional objections must be decided as a threshold issue before the merits are examined. Here, the assessee had specifically challenged the validity of the order on jurisdiction and limitation grounds, but the first appellate authority gave no finding on those objections and proceeded only on merits. Because such foundational objections go to the root of the matter, the appellate order could not be sustained as it stood. The ITAT Delhi therefore set aside the order and remanded the matter for de novo adjudication of the jurisdictional and connected issues after granting an opportunity of hearing. en-us Fri, 10 Mar 2017 00:00:00 +0530 Fri, 17 Mar 2017 11:17:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340171 Jurisdictional objections must be decided as a threshold issue before the merits are examined. Here, the assessee had specifically challenged the validity of the order on jurisdiction and limitation grounds, but the first appellate authority gave no finding on those objections and proceeded only on merits. Because such foundational objections go to the root of the matter, the appellate order could not be sustained as it stood. The ITAT Delhi therefore set aside the order and remanded the matter for de novo adjudication of the jurisdictional and connected issues after granting an opportunity of hearing. Case-Laws Income Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340171