TaxTMI 
TaxTMI 
2019 (8) TMI 1460
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....ame of the company by the Registrar of Companies, Jharkhand. 2. The appellant contends that the company was doing business of cutting and polishing of granite and is in operation. It was in receipt of show cause notice issued by ROC Sec.248 (1) of the Companies Act, 2013. However, the notice was not brought to the notice of the Directors of the company. It is stated that the person responsible to attend to the compliance work had suddenly left the job. The appellant was unaware of the notification regarding the "striking off' of the narne of the company from the Register of Companies of the respondent. 3. Immediately after knowing the fact that the name of the c....
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....Heard Ld. PCS on behalf of the company. Perused the record. 6. The appellant company was incorporated on 27/ 11/2012. Prom the date of its incorporation till date of striking off the name of the company, the appellant failed in filing Annual Return and Financial Statement. The name of the company was struck off by the respondent on 21/6/2017. The contention of the appellant that the person responsible to file the statutory return had left the job, thereby the company could not file the Annual Return and Financial Statement, is found unbelievable and unacceptable. There is no averment in the appeal as to when he left the job and who was that employee. No particulars have been subm....
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....ndication that the company was not in operation from the date of incorporation. 10. At this juncture, some of the copies of the Deeds of Sale deed executed in the year 2015 are brought to our notice to prove that purchase of certain land in the year 2015 was for the purposes Of business development. The Deed of Sale of land noway strengthens the contention on the side Of the appellant that the appellant was doing business as alleged. The copy of statement of bank account also referred to shows that there are transactions indicating that the company was doing business. The said bank account statement only shows certain deposit and withdrawal of certain amount during the year 2015 and 20....