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2020 (9) TMI 359 - Tri - Companies LawRestoration of name of respondent in the Register of Companies maintained by the office of ROC - Aggrieved person is Income Tax Department - Circular No. 225/423/2017-ITA.II dated 29.12.2017 - HELD THAT:- It is found that the appeal is filed under section 252(3) of the Companies Act, 2013. While, going through the section 252(3) of the Companies Act, it is found that the instant provision is made when the company is struck of voluntarily on the behest of the Promoter(s)/Director(s), whereas, section 252(1) of the Companies Act, provides that, when the company is struck of by the Registrar of Companies on the failure in 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 - name of the Company was struck off for continuous non-filing of Statutory Returns. Hence, considering the public interest, and to protect the legitimate interest of revenue, the name of the Respondent Company requires to be restored in the Register of Companies maintained by the ROC, Ahmedabad so as to enable the Appellant (Income Tax Department) to proceed further as per rules and in accordance with law. Appeal allowed - it would be just and equitable to restore the name of the Company M/s. Crucial Consulting Pvt. Ltd. in the register maintained by ROC, Ahmedabad, Gujarat as the same is not barred by any law.
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