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2020 (1) TMI 1418 - NATIONAL COMPANY LAW TRIBUNAL , DELHI BENCHStriking off of the name of the M/s Achates Developers Private Limited, from the register of companies - section 252 of Companies Act - HELD THAT:- The income tax department is an aggrieved party within the meaning of section 252(1) as it has to recover taxes payable by respondent company and great prejudice will be caused to Revenue if the name of the respondent company is not restored back. In the above circumstances, this appeal is allowed. The Registrar of companies is therefore directed to restore the name of the Respondent Company in their Register and also proceed to take such other and further penal action against the respondents in accordance with the statutory provisions. The name of the Respondent Company shall then, as a consequence, stand restored to the Register of the Registrar of Companies, as if the name of the company had not been struck off in accordance with Section 248(1) of the Companies Act, 2013. Application allowed.
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