Held, that once the High Court had set aside the earlier order of the Tribunal and confirmed the latter order, the appeal before the Tribunal revived and was to be treated as pending from the date of inception, that is, from the original date of filing of the appeal. The jurisdictional provision which was mandatory and enacted in public interest could never be waived and no question of finality of the Tribunal’s remand order could arise because the mandatory conditions for finding jurisdiction for initiating reassessment proceedings had not been fulfilled. It was always open to question or challenge the jurisdiction of the proceedings as long as the matter had not reached finality. (AY. 2011-12)