ORDER

Per: Smt. Bidisha Banerjee, Member (Judicial)

1. This court congregated through hybrid mode.

2. This is a Company Petition filed by D2 International Private Limited (CIN- U19202WB2019PTC234691 ) (“the Petitioner Company”) under Section 131 of the Companies Act , 2013 (“the Act”) for revision of Financial Statement for the financial year 2019-20 for reversal and bifurcation/segregation of the Financials of the Petitioner Company as the accounts of D2 International (“Partnership Firm”) was inadvertently consolidated into the accounts of the Petitioner Company for F.Y. 2019-20.

3. The Petitioner Company was incorporated on 08.11.2019 as a Private Limited by shares under Section 2(68) of the Companies Act , 2013. The registered office of the Petitioner Company is at P-78, Kasba Industrial Estate Phase-II, Kolkata 700107. Hence, this Bench has jurisdiction to deal with the Petition.

4. It is stated that the Authorised Share Capital of the Petitioner Company is Rs. 27,50,00,000/- divided into 2,75,00,000 Equity Shares of Rs.10/-each, and the Issued, Subscribed and Paidup Share Capital of the Company is Rs. 27,50,00,000/- divided into 2,75,00,000 Equity Shares of Rs.10/-each.

5. It is