Revision plea was to be allowed as balance sheet for particular year couldn't be seen in isolation as misreporting

COMPANY LAW : Where company filed application for revision of financial statements in financial year 2017-18, three preceding years for purpose of revision of financial statements would be 2016-17, 2015-16 and 2014-15 (which was one of year in which incorrect financial reporting had been detected and in respect of which approval for revision had been sought), since, true and fair picture of company's finances would not emerge for financial year 2014-15 unless financial statements for 2012-13 and

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