Judgment :- SWAMIKKANNU, 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 observation : "But the Authorised Representative had urged that the Assessing Officer had not considered the sales returns and the sales turnover not fructified. This issue had to be decided only after a close scrutiny of the accounts and the documents available with the appellants. Further, the appellant's mill is a sick mill and is under the control of the National Textile Corporation Ltd. Considering the above aspects, we hold that the appellant may be given another chance to prove his claim and accordingly we set aside the levy of assessment and remand the case to the Assessing Officer with a direction to check the accounts of the appellant afresh....' The above observation of the Tribunal is attacked on behalf of the Revenue. The learned Additional Government Pleader contends that when 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 inState of Tamil Naduv. Aruimurugan and Company 1982 (51) STC 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 assessment, either by pursuing further investigation or causing further investigation to be done. It can do so on its own initiative, without being prodded by any of the parties. It can enhance the assessment, taking advantage of the opportunity afforded by the tax payer's appeal, even though the appeal itself has been mooted only with a view to a reduction in the assessment. Those are special and exceptional attributes of the jurisdiction of a tax appellate authority. It can enhance the assessment, taking advantage of the opportunity afforded by the tax payer's appeal, even though the appeal itself has been mooted only with a view to a reduction in the assessment. Those are special and exceptional attributes of the jurisdiction of a tax appellate authority. Those attributes underline the truth that the appellate authority is no different, functionally and substantially, from the assessing authority itself." 3.It is also relevant to note that it is not as if the grounds taken during 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 raised during the course of arguments. In that view, we do find that the learned appellate Authority is correct and it is within its limits in having directed the Assessing Officer to look into the documents that are produced and also apply its mind. We do not find any infirmity in the order of the Tribunal. Therefore, this tax case revision is dismissed. No costs.