Supreme Court · 2023 INSC 484 · Decided 3 May 2023
Union of India and Another v. Deloitte Haskins and Sells LLP & Anr
- Court
- Supreme Court of India
- Citation
- 2023 INSC 484 · [2023] 5 S.C.R. 949
- Case number
- CRIMINAL APPEAL No. 2305/2022
- Decided
- 3 May 2023
- Bench
- M.R. SHAH, M.M. SUNDRESH (2-judge bench)
- Outcome
- Disposed off
- Case type
- Criminal
- Acts & sections cited
- Constitution Article 14, 19(1)(g); Companies Act Section 140(5), 212(14)
Headnote
Companies Act, 2013 - s.140(5) - Analysis and Interpretation of - Maintainability of proceedings u/s.140(5) after resignation of the auditors - s.140(5) empowers the Tribunal (NCLT), either suo motu or on an application made to it by the Central Government or by to take action against the auditor who has acted in a fraudulent manner or is abetting or colluding in fraud with the management of a company - If on completion of an enquiry it is found by the Tribunal that an auditor of a company has, whether directly or indirectly, acted in a
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)