https://www.taxtmi.com/caselaws?id=163454 Suo motu revision without a statutory limitation period must still be exercised within a reasonable time, judged on the facts; here, notice within four years and a prompt final order were held not arbitrary, so the penalty revision was sustained. Revision could not, however, reopen an issue already decided in appeal: where the appellate authority had examined and modified the assessment addition, the revisional authority lacked jurisdiction to disturb the same matter again under the revisional power. The challenge to limitation therefore failed, but the revisional interference with the appellate assessment order was invalid and was set aside. en-us Tue, 09 Nov 2004 00:00:00 +0530 Wed, 02 Apr 2014 18:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163454 Suo motu revision without a statutory limitation period must still be exercised within a reasonable time, judged on the facts; here, notice within four years and a prompt final order were held not arbitrary, so the penalty revision was sustained. Revision could not, however, reopen an issue already decided in appeal: where the appellate authority had examined and modified the assessment addition, the revisional authority lacked jurisdiction to disturb the same matter again under the revisional power. The challenge to limitation therefore failed, but the revisional interference with the appellate assessment order was invalid and was set aside. Case-Laws VAT and Sales Tax Tue, 09 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163454