https://www.taxtmi.com/caselaws?id=366665 The Tribunal allowed the application under Section 131 of the Companies Act, 2013 for rectification of financial statements, permitting the replacement of original statements with revised ones approved by the Board of Directors. The Central Government was impleaded after the appellant raised concerns about the Regional Director's authority to pass orders. Emphasizing compliance with statutory requirements, the Tribunal set aside the initial order, allowing impleadment of the Central Government for further proceedings without delving into the case's merits. en-us Mon, 06 Aug 2018 00:00:00 +0530 Sat, 08 Sep 2018 08:08:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366665 The Tribunal allowed the application under Section 131 of the Companies Act, 2013 for rectification of financial statements, permitting the replacement of original statements with revised ones approved by the Board of Directors. The Central Government was impleaded after the appellant raised concerns about the Regional Director's authority to pass orders. Emphasizing compliance with statutory requirements, the Tribunal set aside the initial order, allowing impleadment of the Central Government for further proceedings without delving into the case's merits. Case-Laws Companies Law Mon, 06 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366665