The Tribunal that the validity of the assessment can be challenged at any time as it goes to the root of the matter and is a legal issue. Since all the facts are on record, it can be admitted at this stage. (AY. 2004-05, 2006-07 & 2007-08)
Cyient Ltd. v. Dy. CIT (2018) 194 TTJ 69 / 167 DTR 281(Hyd.)(Trib.)
S. 254(1) : Appellate Tribunal-Additional ground–validity of the assessment can be challenged at any time as it goes to the root of the matter and is a legal issue.