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    <title>2023 (12) TMI 1096 - CALCUTTA HIGH COURT</title>
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    <description>The HC upheld the validity of the show cause notice, ruling it resulted from an independent investigation rather than solely NSDL data. It rejected the appellant&#039;s time-bar argument, allowing proceedings under the repealed law. The Court directed issuance of a fresh notice for a personal hearing within 30 days, with a decision due within two months. The appeal and related applications were disposed of, with no opinion expressed on the merits of the case.</description>
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      <description>The HC upheld the validity of the show cause notice, ruling it resulted from an independent investigation rather than solely NSDL data. It rejected the appellant&#039;s time-bar argument, allowing proceedings under the repealed law. The Court directed issuance of a fresh notice for a personal hearing within 30 days, with a decision due within two months. The appeal and related applications were disposed of, with no opinion expressed on the merits of the case.</description>
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