1987 (1) TMI 106 - HC - Central Excise

Summary

The High Court of Judicature at Madras dismissed a tax case revision where the Tribunal remanded the case to the Assessing Officer for further assessment based on new grounds raised during arguments, even though they were not specifically mentioned in the initial appeal. The Court held that the Tribunal had the jurisdiction to consider new arguments and direct the Assessing Officer to review the documents provided. The revision was dismissed with no costs.