Tribunal cannot adjudicate upon jurisdiction when issue about jurisdiction not been raised before Assessing Authority

Issue-Whether the question of jurisdiction of the Assessing Authority not raised before,  could be raised for the first time in second appeal before the Tribunal? Respondent in the present case submits that there is a illegal assumption of jurisdiction as the officer who made assessment had no jurisdiction at all to make the assessment. Opportunity was given by the Tribunal to the department to produce the transfer order transferring the case from office of Income Tax Officer, Azamgarh to Joint Commissioner of Income Tax (Asstt.), Varanasi but no such order was produced. In any case, no oppor...