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    <title>2025 (2) TMI 1967 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL, CHENNAI</title>
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    <description>In proceedings under Sections 241 and 242 of the Companies Act, a fresh forensic audit may be directed where the earlier report shows apparent anomalies and its authors cannot satisfactorily explain it. The text states that requiring an updated audit to assist decision-making is a procedural aid for effective adjudication, and a direction to dispose of the company petition expeditiously does not prevent the adjudicating authority from taking such steps. The fresh forensic audit was described as not depriving any party of rights and as supporting a just decision; the appeal was dismissed.</description>
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    <pubDate>Fri, 14 Feb 2025 00:00:00 +0530</pubDate>
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      <description>In proceedings under Sections 241 and 242 of the Companies Act, a fresh forensic audit may be directed where the earlier report shows apparent anomalies and its authors cannot satisfactorily explain it. The text states that requiring an updated audit to assist decision-making is a procedural aid for effective adjudication, and a direction to dispose of the company petition expeditiously does not prevent the adjudicating authority from taking such steps. The fresh forensic audit was described as not depriving any party of rights and as supporting a just decision; the appeal was dismissed.</description>
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