NCLT held that it is necessary to observe that at this advanced stage, the process of Liquidation has attained its finality wherein the running of business has come to an end. Further, the Applicant with the information available with her, distributed all the assets and balances to the respective stakeholders as per Section 53 of the Code and the Liquidation Account of the Corporate Debtor is already closed on 27.01.2023. Thus, while dealing with the contention of non-co-operation by the Respondent, the Applicant has taken her steps to complete the process with whatever information she had. Also, with regards to concealment of information pertaining to the missing assets (phone, laptops, desktops) the Applicant/Liquidator has not provided any concrete proof with respect to the evaluation of the amount claimed for the concealed property/missing assets or conducted any audit to conclusively show the value of missing assets as claimed. Therefore, in view of the above facts and circumstances, the Bench is of the considered opinion that the Applicant has failed to furnish the requisite details or provide any concrete proof with regards to the contentions raised, hence the bench is refraining from taking any action on the conduct of the Respondent in absence of any clinching evidence.