Yes Two AGM can be held in the same day i.e in the case when it has not done his AGM of previous year or of some other earlier year. Moreover the Act does not prohibit from conducting 2 AGM in a day. But it should be noted that ajenda for both the meeting would be different.
I do not think because the next year’s accounts can not be audited without the previous year’s accounts are approved. Then only opening balances can be carried forward. Also unless the auditors are appointed at the previous year’s meeting accounts can not be audited
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