Re-opening of accounts on court’s or Tribunal’s orders.

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....ers.      130. (1) A company shall not re-open its books of account and not recast its financial statements, unless an order in this regard is made by a court of competent juris....

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....he Tribunal, as the case may be, shall give notice to the Central Government and the Income-tax authorities and shall take into consideration the representations, if any, made by that Government or th....