2021 (1) TMI 275

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..... this Application by Correcting the mistake Apparent on the face of record; 2.  Consider the documents filed on 17.10.2020 and thereafter; 3.  Restore the name of M/s Ahuja Exims Private Limited in the register of RoC; 4.  Consider the observation made by the Income Tax  department in its report; 5.  And pass such other orders/directions as may deem just and proper in the interest of justice. " 2.  To put succinctly, the facts of the case are that the Applicant Company had preferred an Appeal under Section 252 of Companies  Act 2013 before this Tribunal, which was registered as Appeal No. 283/ ND/ 2020. The Appeal was dismissed by this Tribunal vide order dated 21.10.2020. 3.  That while the .....

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..... ts report dated 07.10.2020. 5.  That after going through the present Application and hearing  submissions made by the Applicant Company, this Bench observes  that the clarifications were sought by this Tribunal from the Appellant Company on 05.10.2020, which were required to be submitted by  08.10.2020. The Applicant Company itself through the present Application has admitted that it had filed the requisite clarifications/ documents on 17.10.2020, whereas the last date notified to file the same was till 08.10.2020. Further, the clarifications were sought from the Applicant Company not from the Income Tax Department. Hence, there is no mistake apparent on the face of  record in the order dated 21.10.2020, which may .....

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..... eld that the power to rectify or amend the order is exercised to remove the mistake without disturbing its finality. 7.  Be that as it may, in view of the above, review of the order dated 21.10.2020 or consideration of documents at this stage is not permissible under law. There is no mistake apparent on the face of record in the order dated 21.10.2020, which may require any rectification. The Application, being devoid of merits, is Dismissed. 8.  It is, however, made clear that any of the observations made in this order shall not be constructed as an expression of opinion on merits of the documents annexed after 08.10.2020 by the Applicant Company. Further, the rights of the Applicant Company to agitate before any other forum sh .....

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