https://www.taxtmi.com/caselaws?id=197136 Revisional proceedings must be commenced within a reasonable time even where no express limitation period applies, and an unexplained long delay can justify refusal to interfere. The revisional power is limited to correcting manifest error and is not a basis for reappreciating evidence. Penalty cannot be sustained on a charge that was not included in the show cause notice, and reliance on a retracted statement alone was treated as insufficient on the facts discussed. On that basis, the impugned order was left undisturbed and the respondent's exoneration was maintained. en-us Fri, 18 Feb 2011 00:00:00 +0530 Thu, 28 Dec 2017 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197136 Revisional proceedings must be commenced within a reasonable time even where no express limitation period applies, and an unexplained long delay can justify refusal to interfere. The revisional power is limited to correcting manifest error and is not a basis for reappreciating evidence. Penalty cannot be sustained on a charge that was not included in the show cause notice, and reliance on a retracted statement alone was treated as insufficient on the facts discussed. On that basis, the impugned order was left undisturbed and the respondent's exoneration was maintained. Case-Laws FEMA Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197136