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2022 (11) TMI 1453 - NATIONAL COMPANY LAW TRIBUNAL AHMEDABADSeeking revision of the Financial Statement of the Company for the F. Y. 2018-2019 and to file the same with the Registrar of Companies, Gujarat at Ahmedabad - Section 131 of the Companies Act, 2013 - HELD THAT:- It is noted that the Applicant has proposed the rectification in the Financial Statement ending as at 31.03.2019. which has been proposed to be rectified by revised financial tax audit report prepared and issued by M/s Rakesh Choksi and Company, Chartered Accountant on 10.09.2020. The same has been duly approved by the Board of the Company on 10.09.2020. It is noted that notices have been issued to the Regional Director, the Registrar of Company and the Income Tax Department and the observations of Regional Director has been duly replied by the Applicant Company. It is also noted that there are no pending dues of Income Tax Department with respect of the Applicant Company. Hence, the present Application is complied with sub-section 1 and 2 of Section 131 of Companies Act, 2013. Application allowed.
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