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    Affixture service of reassessment notices fails without due diligence, correct address verification, and local witness confirmation.
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Restoration of struck name of the company from its register -...

NCLAT Orders Reinstatement of Company Removed for Non-Filing; ROC Must Restore Name After Compliance and Costs.

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Companies Law March 7, 2024 Case Laws AT
Restoration of struck name of the company from its register - default in non-filing of the Financial Statements and Annual Returns - The NCLAT observed that the act of the Respondent in striking off the appellant from the rolls of ROC had caused a grave prejudice to the appellant herein, more specifically when the public notice issued by ROC was aimed at weeding out shell companies.- The National Company Law Appellate Tribunal (NCLAT) concludes that it is just and equitable to restore the name of the appellant company to the register of companies. The Tribunal orders the Registrar of Companies, New Delhi, to restore the company's name subject to certain conditions, including payment of costs, filing of overdue documents, and compliance with statutory requirements.

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Acts Income Tax