https://www.taxtmi.com/caselaws?id=100957 The court dismissed the petition filed by a private limited company and its directors, who were facing criminal proceedings for failing to file the balance-sheet and profit and loss account within the prescribed time frame under section 220 of the Companies Act, 1956. The court held that relief under section 633(2) of the Act was not available to them as the criminal proceedings had already commenced, making them ineligible for relief. The court emphasized that relief under section 633 is specific to the court where proceedings are pending and directed the petitioners to present their case for relief before the criminal court handling the proceedings. en-us Mon, 16 Jul 1984 00:00:00 +0530 Wed, 08 Feb 2012 10:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100957 The court dismissed the petition filed by a private limited company and its directors, who were facing criminal proceedings for failing to file the balance-sheet and profit and loss account within the prescribed time frame under section 220 of the Companies Act, 1956. The court held that relief under section 633(2) of the Act was not available to them as the criminal proceedings had already commenced, making them ineligible for relief. The court emphasized that relief under section 633 is specific to the court where proceedings are pending and directed the petitioners to present their case for relief before the criminal court handling the proceedings. Case-Laws Companies Law Mon, 16 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100957