9911796707
TMI Blog2020 (12) TMI 422X X X X Extracts X X X X X X X X Extracts X X X X ..... e name of Respondent No. 2 i.e. M/s. Navyug Consultancy Pvt. Ltd. (hereinafter referred to as the Company) in the Register of Companies maintained by the office of ROC. The ROC vide its order/notice (STK-7) dated 21.06.2017 has struck off the name of the company M/s. Navyug Consultancy Pvt. Ltd. from the Register of Companies. 2. The Appellant states that the application is filed pursuant to Circular No. 225/423/2017-ITA.II dated 29.12.2017 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi, wherein, the Income Tax Department is directed to file an application for restoration in the cases, where the Companies' names are "struck off" by the ROC and proceedings under the Income Tax Act are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ared on behalf of the Respondent. As the service is complete, the matter is heard in absence of the Respondent. 8. On perusal of the record, it is found that the appeal is filed under section 252(3) of the Companies Act, 2013. While, going through the section 252(3) of the Companies Act, it is found that the instant provision is made when the company is struck of voluntarily on the behest of the Promoter(s)/Director(s), whereas, section 252(1) of the Companies Act, provides that, when the company is struck of by the Registrar of Companies on the failure in filing of statutory returns by the Company. For the sake of brevity, both the provisions are produced here under: 252(1) Any person aggrieved by an order of the Registrar, notifying a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on several occasions held that quoting a wrong provision of law will not dis-entitle the party to the relief....". Under such circumstances, the instant application is being treated under section 252(1) of the Companies Act, 2013. 10. Considering the public interest, and to protect the legitimate interest of revenue, the name of the Respondent Company requires to be restored in the Register of Companies maintained by the ROC, Ahmedabad so as to enable the Appellant (Income Tax Department) to proceed further as per rules and in accordance with law. 11. In the light of above stated reasons, the present appeal deserves to be allowed. We are of the considered view that it would be just and equitable to restore the name of the Company M/s. Na ..... X X X X Extracts X X X X X X X X Extracts X X X X
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