since sec 147 states penalties if non compliance w.r.t provisions of sec 139-146, Sec 145 being duty to attend general meeting.
Is reading the adverse matters in the general meeting compulsory(145) ?
Sec 147 covers non-compliance by company of sec 139 to 146
But it covers non-compliance of sec 139 143 144 145 by auditor
Duty to attend AGM is under 146 which is not covered by 147, the general penalty of 10,000 will be applicable
Reading is covered in 145, not doing it will attract penalties of 147.