Tribunal admitted the additional grounds of jurisdictional issue and held that  the quantum order passed beyond the due date, being time barred and there cannot be any consequential proceedings.  In the case of other family members, the jurisdictional High Court has concurred with the Tribunal’s order dismissing the quantum appeal on the ground of limitation. Tribunal also held that once an assessment order which is the very base of all the consequential proceedings is barred by limitation, then it is to be treated as nullity and on that basis, no consequential order can be passed.  Orders levying penalty u/s 158BFA(2) are quashed. [BP. 1-4-1989 to 8-12-1999]