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2022 (1) TMI 911 - Tri - Companies LawSeeking restoration of the name of the Appellant Company in the register maintained by the Registrar of Companies, NCT of Delhi and Haryana - Section 252(3) of the Companies Act, 1956 - HELD THAT:- The Appellant Company has failed to produce any Income Tax Returns filed, if any, by the Appellant Company. It has only placed the AS26 Forms towards TDS deposits on record. The same alone cannot be considered to indicate that it was either in operation or carrying out its business at the time of its name was struck off from the register of RoC - As rightly objected by the RoC, the Appellant Company has not filed or placed on record the copies of the Financial Statements for the Financial Years 2015-16 and 2016-17 i.e., for the two years prior to the date of its striking off to depict that the Appellant Company was in operation or carrying out its business. This Bench is of the view that the Appellant Company has failed to bring anything concrete on record, which could demonstrate that the Appellant Company was either in active operation or carrying out its business during the immediately preceding two financial years from the date of striking off or it is otherwise just and fair to restore the name of the Appellant Company in the register of RoC - the striking off action taken by the RoC against the Appellant Company under Section 248(5) of the Companies Act 2013 is upheld. Appeal dismissed.
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