https://www.taxtmi.com/caselaws?id=771918 Restoration of a company's name in the register of companies was sought by the Income Tax Department to secure recovery of an outstanding tax demand under Sections 252(1) and 252(3) of the Companies Act, 2013. The challenge on the ground of absence of hearing was rejected because the tribunal record showed notice, paper publication, and non-appearance, and the appellants did not dispute the demand at the relevant stage. The plea that attendance had been omitted from the record was also rejected, and the tribunal's order was treated as carrying a presumption of correctness. The restoration order was therefore upheld. en-us Thu, 13 Feb 2025 00:00:00 +0530 Mon, 02 Jun 2025 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771918 Restoration of a company's name in the register of companies was sought by the Income Tax Department to secure recovery of an outstanding tax demand under Sections 252(1) and 252(3) of the Companies Act, 2013. The challenge on the ground of absence of hearing was rejected because the tribunal record showed notice, paper publication, and non-appearance, and the appellants did not dispute the demand at the relevant stage. The plea that attendance had been omitted from the record was also rejected, and the tribunal's order was treated as carrying a presumption of correctness. The restoration order was therefore upheld. Case-Laws Companies Law Thu, 13 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771918