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TMI Blog2009 (5) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... Companies. Learned counsel is granted liberty to do so. It is clarified that this court has not expressed any opinion on the merits of the issues raised by the petitioners or the Registrar of Companies. The petitioners will be at liberty to ventilate their grievance in case they are aggrieved by any order passed by the Registrar of Companies. - W.P. (C) NO. 8889 OF 2009 - - - Dated:- 13-5-2009 - SANJIV KHANNA, J. Arvind K. Nigam and Dinkar Singh for the Petitioner. Ms. Maneesha Dhir and Ms. Preeti Dalal for the Respondent. JUDGMENT 1. Learned counsel for the respondent-Registrar of Companies appears on an advance notice and has been heard. 2. As limited controversy is involved in the present cases, with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on matters specified in the order, within such time as he may specify therein; and the provisions of sub-sections (2), (3), (3A), (4) and (6) of this section shall apply to such order. If upon inquiry the Registrar is satisfied that any representation on which he took action under this sub-section was frivolous or vexatious, he shall disclose the identity of his information to the company." 5. Document dated 23-4-2009, refers to both section 234(1) and (7) of the Act. The petitioners, allege that both the section 234(1) and (7) of the Act are not applicable and the Registrar of Companies does not have jurisdiction because the requisite pre-conditions are not satisfied. It is also alleged that there should be material before the Regist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and if he so desires, to seek reasons for issuing notices. The Assessing Officer is bound to furnish reasons within a reasonable time. On receipt of reasons, the noticee is entitled to file objections to issuance of notice and the Assessing Officer is bound to dispose of the same by passing a speaking order. In the instant case, as the reasons have been disclosed in these proceedings, the Assessing Officer has to dispose of the objections, if filed, by passing a speaking order, before proceeding with the assessment in respect of the abovesaid five assessment years." (p. 20) 8. Following this judgment in Jagdish Prashad Gupta v. Jt. CIT (No.1) [2006] 283 ITR 583 (Delhi), a writ petition challenging the existence of jurisdictional pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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