Assessee challenges tax order, argues jurisdictional issues should be resolved before case merits; appeals to CIT (Appeals).

The assessee challenged the order before the CIT(A) both on merits as well as on jurisdiction and the limitation grounds - Ld. CIT(A) ought to have first decided the jurisdictional issue and only thereafter should have proceeded to decide the issue on merits if so warranted in law - AT .....

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