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2021 (8) TMI 155 - Tri - Companies LawSeeking for restoration of the name of the Appellant Company in the register maintained by the Registrar of Companies, NCT of Delhi and Haryana - Section 252 of the Companies Act, 2013 - HELD THAT:- It is observed that the company has not filed its Financial Statements since its incorporation. Further, the Balance Sheets of the Appellant Company annexed since Financial Year 2013-14 to 2015-16 depict 'NIL' Revenue from its operations - Furthermore, the Appellant Company has failed to produce any Income Tax return for any of the Assessment Years. That as per Section 139(1) of the Income Tax Act., it is mandatory for every Company to file its Income Tax Returns. Although the Balance Sheet of the Appellant Company for the year 2016-17 reflects revenue from operations to the tune of ₹ 5,77,334, as pointed out by the RoC the same is not accompanied with Auditors Report. Further, when we peruse the Bank Statements of the Appellant Company for the year 2016-17, it is observed that entries of the said period do not seem to be arising out of its business operations - That the Balance Sheet filed for the year 2017-18 and the GST Certificate dated 17.07.2018 shall have no relevance for consideration since the same pertain to the post-strike off period. The Appellant Company has failed to establish that it was in operation, carrying out its business, or it is just to restore the name of the Company in the register of RoC - 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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