https://www.taxtmi.com/caselaws?id=106800 A Board communication conveyed through an officer's letter, without a formal decision taken after application of mind, was not an order in law. Information placed before the Board had to be independently considered to decide whether inquiry under section 16(1)(b) of the Sick Industrial Companies (Special Provisions) Act, 1985 was warranted. The material could not be treated as a suo motu proceeding merely because it was placed before the Board. The matter was therefore required to be reconsidered afresh to determine whether inquiry should be initiated, and the earlier communication and appellate order became inoperative. en-us Mon, 03 Sep 2001 00:00:00 +0530 Thu, 15 Mar 2012 17:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106800 A Board communication conveyed through an officer's letter, without a formal decision taken after application of mind, was not an order in law. Information placed before the Board had to be independently considered to decide whether inquiry under section 16(1)(b) of the Sick Industrial Companies (Special Provisions) Act, 1985 was warranted. The material could not be treated as a suo motu proceeding merely because it was placed before the Board. The matter was therefore required to be reconsidered afresh to determine whether inquiry should be initiated, and the earlier communication and appellate order became inoperative. Case-Laws Companies Law Mon, 03 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106800