The assessees were claiming that the Assessing Officer lacked the jurisdiction in terms of section 143(3) read with section 153C of the Act, that question has been concurrently answered on the facts by the Commissioner (Appeals) and the Tribunal in the first round between the parties. The Tribunal had answered this question for a second time in its judgment after considering the various transactions which came to light in the search conducted by the Revenue, which were earlier considered on the first round, after which that ground was specifically given up and not pressed for by the assessees. In these circumstances, that substantial question of law did not arise for determination as it was never the subject matter of remand and decision before the Commissioner (Appeals) or before the Tribunal. The objection could not be considered by the High Court. (AY.2007-08, 2009-10 to 2012-13)