That though several patients of
Dr. K. Mukund have been discharged, the computer system does
not raise any discharge bill and though these patients have ... Company Appeal (AT) No. 77 of 2019
-5-
(vi) Only Forensic Audit ordered for the Financial Year 2017-18 and for
the subsequent years, would
Adjudicating Authority vide its earlier
order dated 30.08.2021 had ordered for forensic audit of the books of account of
the Corporate Debtor of 5 financial ... Accountants of India and the relevant audit observations of the forensic audit have
been captured in the Impugned Order.
17. We would also like
Adjudicating Authority vide its earlier
order dated 30.08.2021 had ordered for forensic audit of the books of account of
the Corporate Debtor of 5 financial ... Accountants of India and the relevant audit observations of the forensic audit have
been captured in the Impugned Order.
17. We would also like
Adjudicating Authority vide its earlier
order dated 30.08.2021 had ordered for forensic audit of the books of account of
the Corporate Debtor of 5 financial ... Accountants of India and the relevant audit observations of the forensic audit have
been captured in the Impugned Order.
17. We would also like
Adjudicating Authority vide its earlier
order dated 30.08.2021 had ordered for forensic audit of the books of account of
the Corporate Debtor of 5 financial ... Accountants of India and the relevant audit observations of the forensic audit have
been captured in the Impugned Order.
17. We would also like
Adjudicating Authority vide its earlier
order dated 30.08.2021 had ordered for forensic audit of the books of account of
the Corporate Debtor of 5 financial ... Accountants of India and the relevant audit observations of the forensic audit have
been captured in the Impugned Order.
17. We would also like
Adjudicating Authority vide its earlier
order dated 30.08.2021 had ordered for forensic audit of the books of account of
the Corporate Debtor of 5 financial ... Accountants of India and the relevant audit observations of the forensic audit have
been captured in the Impugned Order.
17. We would also like
Adjudicating Authority vide its earlier
order dated 30.08.2021 had ordered for forensic audit of the books of account of
the Corporate Debtor of 5 financial ... Accountants of India and the relevant audit observations of the forensic audit have
been captured in the Impugned Order.
17. We would also like
cannot be case of fraud.
We find logic in the finding of Forensic Audit Report and
submission of the Respondent that when there ... averments of the
Respondent as this issue.
(v) The Respondent based on Forensic Audit Report has also alleged
that the Corporate Debtor has excessively charged
reflection of "notional"
or hypothetical losses as mentioned in the Forensic Audit Report. He asserts
that no funds were misappropriated and that ... impugned order is legally
tenable and based on well-substantiated documentary and forensic evidence.
He argues that the Rs.3.18 crores represent actual financial
