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2014 (5) TMI 1158 - CALCUTTA HIGH COURTNon-filing of annual return for the year 2013 and the balance sheet for 2012-13 by the transferor and transferee company - Held that:- The said objections stand satisfied in view of filing of annual returns for the year 2013 so also the balance sheet for the financial year 2012-13 by the transferor and transferee company on 7th May, 2014. As regards the second objection the transferee company is ready and willing to increase its authorised share capital and file necessary forms as may be required. Therefore the second objection raised by the Central Government also stands satisfied. In view of the aforesaid there will be orders in terms of prayers (a) to (j) of the petition. In the event the petitioners supply a legible computerized print out of the scheme and the schedule of assets in acceptable form to the department, the department will append such computerized print out, upon verification, to the certified copy of the order without insisting on a handwritten copy thereof.
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