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2021 (1) TMI 314 - Tri - Companies LawRestoration of the Appellant Company in the register maintained by the Registrar of Companies - Section 252 of the Companies Act, 2013 - HELD THAT:- It is observed that the total demand raised by the Income Tax Department for the Assessment Years from 2008-09 to 2017-18 is of ₹ 7,740, which has been paid by the Appellant Company on 12.12.2020 and 14.12.2020 i.e., after the date of striking off its name by RoC - That the payment of aforesaid demand cannot be considered as a basis to justify the need of restoration of the name of the Appellant Company in the Register of RoC, as by doing so the Appellant Company has only discharged its obligation by paying the aforesaid demand as per mandate of Section 250 of Companies Act, 2013. This Bench is not inclined to interfere with the striking off action taken by the RoC against the Appellant Company under Section 248(5) of the Companies Act 2013 - Appeal dismissed.
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