1987 (1) TMI 106

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..... l 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 observation : "But the Authorised Representative had urged that the Assessing Officer had not conside .....

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..... sdiction 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 very much committed to the assessment process. The appellate authority can itself enter the arena of a .....

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..... he 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 raised during the course of arguments. In that view, we do find that the learned appellate Authority i .....

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