https://www.taxtmi.com/caselaws?id=113452 The court upheld the dismissal of the revision petition challenging the rejection of the application to summon a witness in relation to an audit by SEBI. The revisionist's belated attempt to summon the auditor for cross-examination was deemed unnecessary and aimed at delaying proceedings. Despite multiple opportunities provided earlier, the revisionist failed to provide satisfactory reasons for the delay, leading to the dismissal of the application. The court found no merit in the revision petition, emphasizing the lack of disclosed reasons for the delay in summoning the auditor and affirming the lower court's decision. en-us Wed, 02 Jun 2010 00:00:00 +0530 Sat, 05 May 2012 13:20:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113452 The court upheld the dismissal of the revision petition challenging the rejection of the application to summon a witness in relation to an audit by SEBI. The revisionist's belated attempt to summon the auditor for cross-examination was deemed unnecessary and aimed at delaying proceedings. Despite multiple opportunities provided earlier, the revisionist failed to provide satisfactory reasons for the delay, leading to the dismissal of the application. The court found no merit in the revision petition, emphasizing the lack of disclosed reasons for the delay in summoning the auditor and affirming the lower court's decision. Case-Laws Companies Law Wed, 02 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113452