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    <title>2026 (3) TMI 1087 - CALCUTTA HIGH COURT</title>
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    <description>Question whether a notice under Section 217 seeking investigation under Section 210 complied with statutory triggers and disclosed requisite material. The analysis applies the principle that investigatory power under the Companies Act arises only on specified triggers or on cogent public interest grounds; an administrative order must state relevant facts and material basis. The impugned order relied on an undisclosed Regional Director proposal and vague seriousness findings, failing to articulate reasons satisfying the statutory threshold. Result: the notice was found to lack adequate substance and was quashed.</description>
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    <pubDate>Wed, 18 Mar 2026 00:00:00 +0530</pubDate>
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      <title>2026 (3) TMI 1087 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=788332</link>
      <description>Question whether a notice under Section 217 seeking investigation under Section 210 complied with statutory triggers and disclosed requisite material. The analysis applies the principle that investigatory power under the Companies Act arises only on specified triggers or on cogent public interest grounds; an administrative order must state relevant facts and material basis. The impugned order relied on an undisclosed Regional Director proposal and vague seriousness findings, failing to articulate reasons satisfying the statutory threshold. Result: the notice was found to lack adequate substance and was quashed.</description>
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      <pubDate>Wed, 18 Mar 2026 00:00:00 +0530</pubDate>
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