https://www.taxtmi.com/highlights?id=103454 Section 213(b) requires recorded satisfaction, reasons showing application of mind, and a reasonable opportunity of hearing before an investigation into company affairs, or preliminary steps towards it, is directed. Requests to external investigative agencies for tracking information at the initial stage cannot proceed without a rational basis, compliance with those statutory conditions, and prior hearing of affected parties. Directions issued without these safeguards are contrary to natural justice and require fresh consideration after hearing the affected party. en-us Mon, 07 Sep 2026 08:48:57 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103454 Section 213(b) requires recorded satisfaction, reasons showing application of mind, and a reasonable opportunity of hearing before an investigation into company affairs, or preliminary steps towards it, is directed. Requests to external investigative agencies for tracking information at the initial stage cannot proceed without a rational basis, compliance with those statutory conditions, and prior hearing of affected parties. Directions issued without these safeguards are contrary to natural justice and require fresh consideration after hearing the affected party. Highlights Companies Law Mon, 07 Sep 2026 08:48:57 +0530 https://www.taxtmi.com/highlights?id=103454