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2018 (4) TMI 1906 - NATIONAL COMPANY LAW TRIBUNAL, NEW DELHISeeking to restore the name of the company in the Register of Companies - section 252(1) read with section 252(3) of the Companies Act, 2013 - HELD THAT:- Perusal of the appeal filed by the appellant shows that the appellant has stated in the appeal of filing Income-tax Returns for the assessment years 2011-12 upto 2016-17 and the same has also been vouched by the Income-tax Department in its observations wherein it is stated that the Income-tax Department will have no objection if the name of the appellant-company is restored, as sought for in the appeal. As rightly contended by learned counsel for the appellant in addition to the two situations of grounds contemplated, namely, that of the company carrying on business or was in operation at the time of striking off its name, the second situation, which is an alternative situation, is one where it appears just to the company court that the name of the company be restored to the register. It is also seen from the perusal of the provisions under section 252(3), that this Tribunal if it is of the opinion it is just that the name of the company is to be restored to the register of companies maintained by RoC, such orders can be passed for the name of the company to be so restored. The name is directed to be restored - application allowed.
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