Held - When a show-cause notice is issued to a party, it is expected that the same would be taken to its logical consequence within a reasonable pe.....

Held - Therefore, it was reasonable for the petitioners to proceed on the basis that the department was not interested in prosecuting the show caus.....

Held - Delay condoned.

The special leave petition is dismissed.

Held - It is the case of the respondents that the show cause notice has remained undecided in view of the fact that it had been consigned to the ca.....

Held - Therefore, once the assessee is given sufficient opportunity to remain present, to argue his case, either by himself or with the assistance .....

Held - In the absence of any period of limitation it is settled that every authority is to exercise the power within a reasonable period. What woul.....