Assessee raised additional ground before Tribunal challenging jurisdiction of Assessing Officer.  Tribunal held that passing of assessment order under section 143(3), without issuing notice under section 143(2) is bad in law and. On appeal the  Revenue contended that legal issue was not raised by assessee at earliest point of time namely, before Assessing Officer nor before Commissioner (Appeals). High Court  held that assessee could not be prevented from raising question of jurisdiction which is an issue which goes to root of matter and, Tribunal had rightly permitted assessee to canvas issue and also rightly concluded that assessment was bad in law.  SLP filed by revenue against order of High Court is dismissed  as the Revenue could not explain the delay of 477 days and also Tax effect is less than 1, 50,0000.   (AY. 2011-12)