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TMI Blog2020 (11) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... record with suitable penalty/fine may be imposed for non-compliance of the provisions of the Companies Act, 2013 by the Company/its Directors - It is noted that the name of the company has been struck off without having any communication prior to such exercise with the Income Tax Department. It has resulted in non-recovery of revenue. The demand is not in dispute, hence, to facilitate the recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J) and Virendra Kumar Gupta, Member (T) For the Appellant : Nachiket Mehta, Learned Counsel ORDER M.B. Gosavi, Member (J) 1. This Application is filed by the Department of Income Tax under Section 252(3) of the Companies Act, 2013, for restoration of the name of the strike off Company i.e. Aldiablos Infotech Pvt. Ltd. in the Register of Companies maintained by Registrar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essment order passed on 05.11.2019 in the case of the company for assessment year 2017-18, wherein assessment has been made at total income of ₹ 5.67 Crores. The learned counsel based upon this, submitted that recovery of the same could not be done unless the company was revived. It was also pleaded that such assessment was passed within the time stipulated, under the provisions of Income Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Dadra Nagar Haveli). 6. However, we make it clear that the company is revived only for this limited purpose and its name shall remain in the Register of Companies till the recovery of dues by the Income Tax Department. Hence, requirement for filing of Annual Returns and Annual Financial Statements is waived. 7. We further order as under: ORDER a) The Registrar of Companies, Gujarat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... name of the Company, and it will not come in the way of ROC to take appropriate actions(s) in accordance with law, for any other violations/offences, if any, committed by the Applicant Company prior or during the striking off of the company. f) The Applicant shall inform the Respondent No. 1 after the recovery of its dues, so that Respondent No. 1 may initiate appropriate proceedings, thereafte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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