Quasi-judicial authority should disclose material relied upon at adjudication stage: SC

T. Takano Vs Securities and Exchange Board of India (Supreme Court of India)

The principal issue was whether an investigation report under Regulation 9 of the PFUTP Regulations must be disclosed to the person to whom a notice to show cause was issued.  It was held that assessee had a right to disclosure of the material relevant to the proceedings initiated against him. Please become a Premium member. If you are already a Premium member, login here to access the full content.