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    <title>2023 (5) TMI 1164 - DELHI HIGH COURT</title>
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    <description>The petition was allowed in favor of the petitioner, who argued against the obligation to maintain books of account beyond eight financial years under Section 128(5) of the Companies Act. The court held that without a specific direction from the Central Government, the respondent could not compel the petitioner to provide records for the specified years. The respondent was permitted to proceed with lawful actions in the ongoing investigation, with the petitioner&#039;s cooperation required. The petition was disposed of, resolving any pending applications promptly.</description>
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      <description>The petition was allowed in favor of the petitioner, who argued against the obligation to maintain books of account beyond eight financial years under Section 128(5) of the Companies Act. The court held that without a specific direction from the Central Government, the respondent could not compel the petitioner to provide records for the specified years. The respondent was permitted to proceed with lawful actions in the ongoing investigation, with the petitioner&#039;s cooperation required. The petition was disposed of, resolving any pending applications promptly.</description>
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