9911796707
TMI Blog2020 (12) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... n filing of statutory returns by the Company. The instant application would not lie under section 252(3) of the Companies Act, 2013; rather, it would lie under section 252(1) of the Companies Act, 2013 - However, while referring to the judgment of Hon'ble Supreme Court in V. NANTHAGOPAL VERSUS UNION OF INDIA, THE REGIONAL DIRECTOR, THE REGISTRAR OF COMPANIES, P. SELVARAJ, MRS. S. MYTHILI, ACCURA WELDRODS INDIA PRIVATE LIMITED, ACCURA ELECTRODS INDIA PRIVATE LIMITED, [ 2010 (2) TMI 1283 - MADRAS HIGH COURT] wherein, the Hon'ble Supreme Court has observed that Hon'ble Supreme Court on several occasions held that quoting a wrong provision of law will not dis-entitle the party to the relief - Under such circumstances, the ins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39; names are struck off by the ROC and proceedings under the Income Tax Act are initiated or pending. 3. It is stated that the Income Tax Department issued notice dated 31.03.2019 (Annexure-D) under section 148 of the Income Tax Act, 1961 requiring the Assessee Company to file return of income for the A.Y. 2012-13. The last regular return filed by the Assessee is for the A.Y. 2011-12 showing the income to the tune of 'NIL' (Annexure-F). The Appellant annexed the Annexure-E with regard to the escapement of income amounting to ₹ 45,00,000/-. 4. Appellant further stated that the appeal for restoration of the name; of the Company is required to be filed to protect legitimate interest of revenue. The name of the Company w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns are produced here under: 252(1) Any person aggrieved by an order of the Registrar, notifying a company as dissolved under section 248, may file an appeal to the Tribunal within a period of three years from the date of the order of the Registrar and if the Tribunal is of the opinion that the removal of the name of the company from the register of companies is not justified in view of the absence of any of the grounds on which the order was passed by the Registrar, it may order restoration of the name of the company in the register of companies . 252(3) If a company, or any member or creditor or workman thereof feels aggrieved by the company having its name struck off from the register of companies, the Tribunal on an application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We are of the considered view that it would be just and equitable to restore the name of the Company M/s. Navyug Consultancy Pvt. Ltd. in the register maintained by ROC, Ahmedabad, Gujarat as the same is not barred by any law. 12. Therefore, the present appeal is allowed to the extent of revival of the Company and the ROC Gujarat, Ahmedabad is hereby directed to restore the name of Company viz. M/s. Navyug Consultancy Pvt. Ltd. in the Registrar of Companies, subject to the following: The publication of notice in two leading newspapers circulating in the district and Official Gazette of Government of India, in regard to the restoration of the name of the company on the register maintained in the office of the Respondent No. 1 as per t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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