{field 13} {field 14}

During the first hearing on 27.07.2018 we have directed the Chartered Accountant appearing for the appellant to produce the financial statements for the period in question to ascertain the situation, today he produces the same. On perusal of such balance sheet for the year ended 31.03.2017, it is noticed from the Chartered Accountants certificate there is no Revenue for the period April, 2016 to March, 2017.