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Archive: 20 April 2026

Posts in 20 April 2026

Missing DIN in Financial Statements Attracts Penalty Under Companies Act: ROC Kanpur

April 20, 2026 279 Views 0 comment Print

Failure to mention DIN in signed financial statements was held to violate Section 158. The authority imposed penalties while limiting liability to responsible officers.

DIN Not Mentioned in Financial Statements Leads to ROC Penalty

April 20, 2026 237 Views 0 comment Print

Failure to disclose DIN in signed financial statements was held to violate Section 158. The ROC imposed penalties while limiting liability to responsible officers only.

HC Upholds Delay Condonation u/s 119(2)(b) with Clarification on Successor Status; Not a Precedent

April 20, 2026 519 Views 0 comment Print

Karnataka High Court upholds condonation of delay u/s 119(2)(b) in IMA scam recovery case, clarifies respondent as successor/representative; relief sustained but ruling not a precedent.

ROC Penalizes Company for DIN Non-Disclosure in Financial Filings

April 20, 2026 219 Views 0 comment Print

Failure to mention DIN in signed financial statements was treated as a violation of Section 158. The ROC imposed penalties while restricting liability to responsible officers.

ROC Imposed Penalty for Failure to Mention DIN in Financial Statements

April 20, 2026 225 Views 0 comment Print

Authorities held that omission of Directors’ Identification Numbers in financial statements violates statutory requirements under company law. The case highlights that even procedural lapses attract penalties regardless of intent.

Company Penalized for Filing Financial Statements Without Director Signatures

April 20, 2026 273 Views 0 comment Print

Authorities held that filing financial statements without directors’ signatures violates mandatory provisions under Section 134. The ruling confirms that such procedural lapses attract penalties even if admitted by the company.

Directors & Company Liable for Penalty for Filing Unsigned Financial Statements

April 20, 2026 246 Views 0 comment Print

The authority penalized a company for filing financial statements without mandatory director signatures. The ruling reinforces strict compliance requirements under statutory filing provisions.

ROC Kanpur Imposed Penalty for Filing Unsigned Financial Statements

April 20, 2026 9537 Views 0 comment Print

The authority penalized a company for filing unsigned financial statements, holding it in violation of statutory requirements. The ruling emphasizes strict adherence to director authentication obligations under company law.

ROC Imposes Penalty for Non-Signing of Financial Statements by Directors

April 20, 2026 306 Views 0 comment Print

Failure to sign financial statements led to penalties under Section 134(8). The order highlights strict compliance requirements and limited relief for small companies.

Reassessment on Deceased Assessee Invalid: HC Quashes Entire Proceedings, Permits Fresh Action Against LRs

April 20, 2026 429 Views 0 comment Print

Karnataka High Court quashes reassessment as Sec 148A(b) notice issued to deceased is void ab initio; all proceedings set aside, liberty granted to reopen against legal representatives.

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