2023 (5) TMI 1164

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.... Advocates. For the Respondent Through: Ms. Anubha Bhardwaj, SPP, Mr. Sachin Singh, Advocate and Inspector Kshitij Sharma in person. ORDER 1. This order be read in continuation of earlier order dated 31.01.2023, which is self explanatory. 2. The learned counsel for petitioner submits they have no records of books of account pertaining to the financial years 2010-11 and 2011-12 and even....

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....n 148 in the case of a company which belongs to any class of companies specified under that section; 4. The learned counsel for petitioner submits the documents which the respondent is asking do fall within Section 2(13) of the Companies Act viz vouchers and receipts etc., per sub-clause (i) and (ii) of Section 2(13). Further he argues, per Standard Chartered Bank vs Directorate of Enforcement ....