https://www.taxtmi.com/caselaws?id=105923 A second reference for declaration of sickness under the Sick Industrial Companies (Special Provisions) Act, 1985 must be examined independently on the basis of the relevant year's balance-sheet, and rejection of an earlier reference does not bar a fresh one for a later year. Supervisory interference under Article 227 is limited to jurisdictional error or patent legal infirmity; concurrent findings based on the accounts and financial material will not be reappraised in writ jurisdiction. Where the authorities found defects in the accounts and held that the petitioner had approached with unclean hands, no basis existed to disturb the BIFR and AAIFR decisions. en-us Wed, 07 Feb 2001 00:00:00 +0530 Sat, 10 Mar 2012 13:58:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105923 A second reference for declaration of sickness under the Sick Industrial Companies (Special Provisions) Act, 1985 must be examined independently on the basis of the relevant year's balance-sheet, and rejection of an earlier reference does not bar a fresh one for a later year. Supervisory interference under Article 227 is limited to jurisdictional error or patent legal infirmity; concurrent findings based on the accounts and financial material will not be reappraised in writ jurisdiction. Where the authorities found defects in the accounts and held that the petitioner had approached with unclean hands, no basis existed to disturb the BIFR and AAIFR decisions. Case-Laws Companies Law Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105923