https://www.taxtmi.com/caselaws?id=281665 A jurisdictional objection may be raised before the Tribunal even if no cross objections were filed or they were rejected, because want of jurisdiction can be questioned at any stage and cannot be cured by consent or waiver. Rule 27 of the Appellate Tribunal Rules, 1961 also permits the respondent to support the impugned order on grounds decided against it, so the Tribunal had to examine whether reassessment under section 147 lacked jurisdiction on the existing record. The matter was therefore required to be reconsidered, with the jurisdictional issue decided first and the appeal on merits dealt with in accordance with law. en-us Mon, 09 Feb 2009 00:00:00 +0530 Sat, 29 Jun 2019 18:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281665 A jurisdictional objection may be raised before the Tribunal even if no cross objections were filed or they were rejected, because want of jurisdiction can be questioned at any stage and cannot be cured by consent or waiver. Rule 27 of the Appellate Tribunal Rules, 1961 also permits the respondent to support the impugned order on grounds decided against it, so the Tribunal had to examine whether reassessment under section 147 lacked jurisdiction on the existing record. The matter was therefore required to be reconsidered, with the jurisdictional issue decided first and the appeal on merits dealt with in accordance with law. Case-Laws Income Tax Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281665