https://www.taxtmi.com/caselaws?id=36809 A plea that reassessment is barred by limitation and therefore without jurisdiction, where it depends on disputed facts such as the date and service of notice, is not a pure question of law. The Tribunal was justified in refusing to entertain that contention for the first time when no supporting factual material had been placed before it and the point had not been raised before the lower authorities. The writ challenge therefore disclosed no jurisdictional error in the Tribunal's approach, while leaving the assessee free to raise any permissible limitation objection before the appellate authority in accordance with law. en-us Fri, 30 Mar 1979 00:00:00 +0530 Wed, 24 Mar 2010 16:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36809 A plea that reassessment is barred by limitation and therefore without jurisdiction, where it depends on disputed facts such as the date and service of notice, is not a pure question of law. The Tribunal was justified in refusing to entertain that contention for the first time when no supporting factual material had been placed before it and the point had not been raised before the lower authorities. The writ challenge therefore disclosed no jurisdictional error in the Tribunal's approach, while leaving the assessee free to raise any permissible limitation objection before the appellate authority in accordance with law. Case-Laws Income Tax Fri, 30 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36809