https://www.taxtmi.com/caselaws?id=42531 A tax appellate authority is not confined to the exact grounds in the memorandum of appeal and may consider additional grounds urged during hearing if they relate to the controversy and require examination of accounts and documents. The Tribunal may, within its appellate jurisdiction, set aside the assessment and remand the matter for fresh consideration where further enquiry is needed, and no jurisdictional infirmity arises merely because the grounds were not specifically pleaded. The challenge therefore failed, and the remand for fresh assessment was sustained. en-us Mon, 05 Jan 1987 00:00:00 +0530 Fri, 06 Sep 2013 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42531 A tax appellate authority is not confined to the exact grounds in the memorandum of appeal and may consider additional grounds urged during hearing if they relate to the controversy and require examination of accounts and documents. The Tribunal may, within its appellate jurisdiction, set aside the assessment and remand the matter for fresh consideration where further enquiry is needed, and no jurisdictional infirmity arises merely because the grounds were not specifically pleaded. The challenge therefore failed, and the remand for fresh assessment was sustained. Case-Laws Central Excise Mon, 05 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42531