https://www.taxtmi.com/caselaws?id=403392 A struck-off company may be restored to the register under Section 252(3) of the Companies Act, 2013 where the material on record shows continued business activity or operation. Here, provisional financial statements, provisional income-tax returns, revenue from operations for later years, and additional documents rebutted the Registrar's objections about non-filing of later records and bank statements. On that basis, the Tribunal was satisfied that the company remained in existence and carried on business as a going concern, and restoration was held to be just. The company's name was directed to be restored in the register of companies. en-us Thu, 27 Aug 2020 00:00:00 +0530 Fri, 12 Nov 2021 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403392 A struck-off company may be restored to the register under Section 252(3) of the Companies Act, 2013 where the material on record shows continued business activity or operation. Here, provisional financial statements, provisional income-tax returns, revenue from operations for later years, and additional documents rebutted the Registrar's objections about non-filing of later records and bank statements. On that basis, the Tribunal was satisfied that the company remained in existence and carried on business as a going concern, and restoration was held to be just. The company's name was directed to be restored in the register of companies. Case-Laws Companies Law Thu, 27 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403392