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    <title>2026 (3) TMI 662 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL PRINCIPAL BENCH, NEW DELHI</title>
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    <description>The article addresses whether an unsigned, disclaimer laden forensic/transaction audit report commissioned by suspended management should be admitted and whether the Resolution Professional must undertake a fresh audit and re examine admitted claims. It explains that the Insolvency and Bankruptcy Code framework vests commercial decision making with the committee of creditors and imposes duties on the resolution professional; an unsigned report risks bias, conflict of interest and confidentiality breaches and the suspended management lacked authorised locus to commission it. The note concludes the adjudicating authority lawfully excluded the report and dismissed the IA after assessing procedural and evidentiary infirmities and maintainability under the Code.</description>
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      <description>The article addresses whether an unsigned, disclaimer laden forensic/transaction audit report commissioned by suspended management should be admitted and whether the Resolution Professional must undertake a fresh audit and re examine admitted claims. It explains that the Insolvency and Bankruptcy Code framework vests commercial decision making with the committee of creditors and imposes duties on the resolution professional; an unsigned report risks bias, conflict of interest and confidentiality breaches and the suspended management lacked authorised locus to commission it. The note concludes the adjudicating authority lawfully excluded the report and dismissed the IA after assessing procedural and evidentiary infirmities and maintainability under the Code.</description>
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