Section 130 of CA 2013 : Section 130: Re-Opening Of Accounts On Court?S Or Tribunal?S Orders

CA 2013

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Explanation using Example

Imagine a scenario where Company XYZ has been under scrutiny for potential financial fraud. The Income-tax authorities suspect that the financial statements of the company for the fiscal year 2018-2019 were prepared fraudulently. The authorities file an application to the Tribunal, requesting the re-opening of the company's books of account for that year to investigate the matter further.

The Tribunal reviews the application and finds substantial evidence suggesting that the financial statements may have been manipulated. Before making any order, the Tribunal issues notices to the Central Government and the Securities and Exchang...

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