Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2021 (1) TMI 193

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rfere with an order of a Tribunal or Court if there are violation of principles of natural justice, error of jurisdiction or error on the face of the record or violation of fundamental rights. Just because there may be a mistake in the order impugned or a different view was possible could not be good grounds for interference with under Article 227 of the Constitution of India in the existence of a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 29/KB/2019. 3. By the order impugned, the learned Tribunal dismissed the appeal filed by the petitioner under section 252(3) of the Companies Act, 2013. 4. The appeal before the Tribunal was filed by the Company, MPH Infrastructure Pvt. Ltd., for restoration of the name of the petitioner in the Register of the Companies, West Bengal. The petitioner is the shareholder of the private limited C .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ding balance sheets and financial statements revealed that the Company was neither in operation nor doing any business on the basis of the factual findings. The learned Tribunal was of the opinion that as the Company which was not doing any business on the date of the name of the Company was struck off, there was every possibility of siphoning of the fund, evading tax or indulging in lawful busine .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... file an appeal to the appellate Tribunal. 10. This Court in exercise of power under Article 227 of the Constitution of India can interfere with an order of a Tribunal or Court if there are violation of principles of natural justice, error of jurisdiction or error on the face of the record or violation of fundamental rights. Just because there may be a mistake in the order impugned or a differen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates