Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The NCLAT dismissed the company petition filed by the appellant on grounds of lack of maintainability and delay. It held that the appellant failed to establish his membership in the respondent company between 2012-2013 till the filing of the petition in 2023. The appellant was removed as a member in the EOGM dated 01.02.2012, which was published in the newspaper, and he did not challenge this decision. With 97 members on the date of filing, the appellant did not meet the statutory threshold for filing the petition u/s 244(b) of the Companies Act, 2013. The NCLAT rejected the appellant's argument of believing he was still a member during these years, finding no infirmity in the impugned order. Consequently, the appeal was dismissed as devoid of merit.
The NCLAT dismissed the company petition filed by the appellant on grounds of lack of maintainability and delay. It held that the appellant failed to establish his membership in the respondent company between 2012-2013 till the filing of the petition in 2023. The appellant was removed as a member in the EOGM dated 01.02.2012, which was published in the newspaper, and he did not challenge this decision. With 97 members on the date of filing, the appellant did not meet the statutory threshold for filing the petition u/s 244(b) of the Companies Act, 2013. The NCLAT rejected the appellant's argument of believing he was still a member during these years, finding no infirmity in the impugned order. Consequently, the appeal was dismissed as devoid of merit.
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