Internal auditor and statutory auditor of group companies

No .. he cannot be appointed.
If he is appointed he will lose his position as a statutory auditor.

Hi Saikumar. Common management is also included in the definition of related parties as per sec 2(76). Since sec 144 of companies act, 2013 specifically prohibits the auditor from accepting appointment as an internal auditor, such an appointment would lead to automatic disqualification from the position of statutory auditor.