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2021 (1) TMI 275 - NATIONAL COMPANY LAW TRIBUNAL, NEW DELHI BENCHRectification of Mistake - mistake apparent on the face of record - filing of documents - it is submitted by the Applicant Company that it had filed the documents/ clarifications on 17.10.2020 and that the Income Tax Department had given details about the Returns filed by the Applicant Company from the Assessment Years 2007-08 to 2016-17 vide its report dated 07.10.2020 - Section 252 of Companies Act 2013 - HELD THAT:- 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 require any rectification. The 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.
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