https://www.taxtmi.com/caselaws?id=375491 Fraud under the Companies Act, 2013 is described as extending beyond companies to persons who connive in the offence for undue advantage, and the note states that Section 212 carries no limitation bar for proceedings under Sections 212 or 447. At the summoning stage, only limited scrutiny is required, so the wider question of an alleged larger conspiracy cannot be pre-judged. With sanction for prosecution already obtained, the trial court was held to have jurisdiction to proceed, and the challenge to the summoning order failed. en-us Wed, 06 Feb 2019 00:00:00 +0530 Wed, 20 Feb 2019 06:36:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375491 Fraud under the Companies Act, 2013 is described as extending beyond companies to persons who connive in the offence for undue advantage, and the note states that Section 212 carries no limitation bar for proceedings under Sections 212 or 447. At the summoning stage, only limited scrutiny is required, so the wider question of an alleged larger conspiracy cannot be pre-judged. With sanction for prosecution already obtained, the trial court was held to have jurisdiction to proceed, and the challenge to the summoning order failed. Case-Laws Companies Law Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375491