Restoration of struck-off company upheld where notice was served, demand was undisputed, and tribunal record carried a presumption of correctness.

Restoration of a company's name in the register of companies was sought by the Income Tax Department to secure recovery of an outstanding tax demand under Sections 252(1) and 252(3) of the Companies Act, 2013. The challenge on the ground of absence of hearing was rejected because the tribunal record showed notice, paper publication, and non-appearance, and the appellants did not dispute the demand at the relevant stage. The plea that attendance had been omitted from the record was also rejected, and the tribunal's order was treated as carrying a presumption of correctness. The restoration order was therefore upheld.

---

---

Issues: Whether the appeal against restoration of the company's name in the register of companies was liable to be interfered with on the ground of alleged absence of hearing and disputed tax demand.

Analysis: The record showed that the company's name had been struck off and the restoration proceedings were initiated by the Income Tax Department under Section 252(1) and Section 252(3) of the Companies Act, 2013 to secure recovery of an outstanding tax demand for assessment year 2012-13. The challenge based on want of opportunity was not accepted, as the order of the tribunal recorded non-appearance despite notice and paper publication, while the appellants also did not dispute the existence of the demand at the relevant stage. The plea that attendance had been omitted from the record was rejected, and the order of the tribunal was treated as carrying a presumption of correctness.

Conclusion: The challenge failed and the restoration order was upheld, leaving no ground to set aside the impugned decision.

---