1987 (1) TMI 106

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....u, J.]. - This is a revision in which the Revenue has mainly stressed the point that the Tribunal has no jurisdiction to remand the case for an assessment on certain grounds which were not specifically taken in the grounds of appeal before it or before the Appellate Assistant Commissioner. In the instant case, the Tribunal has remanded the appeal to the Assessing Officer with the following observa....

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.... there has been no specific ground taken by the assessee at the earlier stages, it is without jurisdiction that the Tribunal had made the aforesaid observation and the order impugned has to be revised. 2. It is relevant in this connection to note that in State of Tamil Nadu v. Aruimurugan and Company (51 S.T.C. 381), it has been held as under : "In a tax appeal, the appellate authority is ve....

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....uring the course of arguments should not be taken into consideration by the appellate forum, though the said grounds have not been specifically incorporated in the Memorandum of grounds of appeal. The basic principles of natural justice require that a Court or a quasi-judicial Authority created under the provisions of special enactments, has to apply its mind to the arguments advanced and points r....