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2019 (11) TMI 1455

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..... vides that this Tribunal may allow the application for restoration of company on being satisfied that the company was, at the time of its name being struck off, carrying on business or in operation or otherwise it is just that the name of the company be restored to the Register of Companies. Accordingly, this Bench is satisfied that the prayer sought by the Petitioner deserves to be allowed on jus .....

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..... i. 2. The Petitioner submits that the name of the Company stated above was struck off by ROC, Mumbai from the Register of Companies. The Master Data report shows the status of the Companies as Struck Off . The Petitioner seeks to challenge the order passed by the Registrar of Companies, Mumbai, in striking the name of the Company under section 248 of the Companies Act, 2013 as there are pendin .....

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..... tion 148 of the I.T. Act, 1961 has been issued for A.Y. 2011-12 proposing to assess/re-assess the income. The notice under section 148 dated 26.3.2018 is annexed to the Petition. 6. The Petitioner further states that since the Company has been struck off from the rolls of the register maintained by the ROC, Mumbai, therefore, it is difficult to assess the defunct Company and it will cause great .....

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..... me of the company be restored to the Register of Companies. Accordingly, this Bench is satisfied that the prayer sought by the Petitioner deserves to be allowed on just and equitable grounds. ORDER The Registrar of Companies is directed to restore the name of the Respondent-Company in the Register of Companies, immediately. The above Company Petition 364/252/MB/2019 is allowed and dispose .....

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