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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Re-opening of company accounts allows government agencies and concerned persons to seek re-casting of financial statements.</h1> Rule 76A permits the Central Government, Income-tax authorities, SEBI, other statutory regulatory bodies or any person concerned to file an application in Form No. NCLT.9 for re-opening books of accounts and re-casting financial statements under section 130, and requires that the application be accompanied by the documents specified in Annexure-B as supporting material.

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