TMI BlogRe-opening of accounts on court’s or Tribunal’s orders.X X X X Extracts X X X X X X X X Extracts X X X X ..... A company shall not re-open its books of account and not recast its financial statements, unless an order in this regard is made by a court of competent jurisdiction or the Tribunal to the effect that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntations, if any, made by that Government or the authorities before passing any order under this section. (2) Without prejudice to the provisions contained in this Act the accounts so revised or re- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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