https://www.taxtmi.com/caselaws?id=339350 A struck-off company's name was restored to the register under Section 560(6) of the Companies Act, 1956 because the failure to file statutory returns was explained by the sealing of its unit and resulting difficulty in maintaining records. Restoration was supported by the absence of opposition from the respondent, subject to filing pending annual returns, balance sheets, and prescribed fees. The petition was also within limitation, and the settled approach to Section 560(6) favoured revival where restoration could be secured through compliance. The company's name was therefore ordered to be restored, conditional on submission of the outstanding statutory documents and fees. en-us Fri, 17 Feb 2017 00:00:00 +0530 Sat, 25 Feb 2017 10:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339350 A struck-off company's name was restored to the register under Section 560(6) of the Companies Act, 1956 because the failure to file statutory returns was explained by the sealing of its unit and resulting difficulty in maintaining records. Restoration was supported by the absence of opposition from the respondent, subject to filing pending annual returns, balance sheets, and prescribed fees. The petition was also within limitation, and the settled approach to Section 560(6) favoured revival where restoration could be secured through compliance. The company's name was therefore ordered to be restored, conditional on submission of the outstanding statutory documents and fees. Case-Laws Companies Law Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339350