Absence of Adverse comments in Audit Report: Andhra HC allows Applications for Half-Yearly Accounts in Liquidation u/s 462 of Companies Act [Read Order]

The Court allowed the application made under the Companies Act, 1956 as the half-yearly accounts were duly audited and certified by Chartered Accountant (CA)
By Aiswarya Krishnadas - On July 26, 2024 5:21 pm - 2 mins read
High Court rulings on Companies Act - Liquidation half-yearly accounts - Audit report compliance - Absence of adverse comments audit - taxscan

In a recent judgement, the Andhra Pradesh High Court allows applications for half-yearly accounts in liquidation under Section 462 of the Companies Act, citing the absence of adverse comments in the audit report. Vijetha Agro Farms Ltd, the applicant filed the Company Application under Section 462 of the Companies Act, 1956 read with. Rules 298…

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