If a decision is challenged before the first appellate authority both on the issue of validity of jurisdiction as well as merits of the case, the adjudication on validity of reopening can by no stretch of imagination be liable for rejection on the ground that the assessment has been decided in favour of the assessee on merits. If the order is not so kindly take the ground in the appeal / cross objection to higher authority so that the higher authorities will have the benefit of the decision on other points also, if the necessity arises as otherwise
