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2018 (5) TMI 1952 - SCH - Indian LawsNegligence and incorrect assessments without proper appreciation of evidence - appellant is a retired Commissioner of Income Tax, who was charge-sheeted by the Under Secretary, Central Board of Direct Taxes on 13.09.2002 - HELD THAT:- The appellant has since retired in the year 2014. We notice that, on facts, there is a massive unexplained delay of 9 years between the date of the Enquiry Report and the date of the show cause notice. It is obvious that the Disciplinary Authority, if it is going to upset the Enquiry Report, must do so within a reasonable period of time, which reasonable period has long since elapsed. Appeal allowed.
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