https://www.taxtmi.com/caselaws?id=798397 Company-affairs investigations require the Tribunal to satisfy the statutory conditions for investigation, record rational reasons demonstrating necessity, apply its mind to the prescribed circumstances, and give the affected company or persons a reasonable opportunity of hearing. These safeguards apply before investigative steps are initiated or external agencies are asked to provide tracking information, because such directions may have civil, economic and reputational consequences. Directions to the Enforcement Directorate and Central Bureau of Investigation for tracking information issued without recorded satisfaction, reasons or prior hearing are unsustainable. Any reconsideration of their necessity must follow a hearing and an order made in accordance with law. en-us Thu, 03 Sep 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798397 Company-affairs investigations require the Tribunal to satisfy the statutory conditions for investigation, record rational reasons demonstrating necessity, apply its mind to the prescribed circumstances, and give the affected company or persons a reasonable opportunity of hearing. These safeguards apply before investigative steps are initiated or external agencies are asked to provide tracking information, because such directions may have civil, economic and reputational consequences. Directions to the Enforcement Directorate and Central Bureau of Investigation for tracking information issued without recorded satisfaction, reasons or prior hearing are unsustainable. Any reconsideration of their necessity must follow a hearing and an order made in accordance with law. Case-Laws Companies Law Thu, 03 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798397