TaxTMI 
TaxTMI 
2020 (9) TMI 359
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....ulting Pvt. Ltd. (hereinafter referred to as the Company) in the Register of Companies maintained by the office of ROC. The ROC vide its order/notice STK-7 dated 14.08.2018 has struck off the name of the company M/s. Crucial Consulting Pvt. Ltd. from the Register of Companies. 2. The Appellant states that the application is filed pursuant to Circular No. 225/423/2017-ITA.II dated 29.12.2017 issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, New Delhi, wherein, the Income Tax Department is directed to file an application for restoration in the cases, where the Companies' names are "struck off" by the ROC and proceedings under the Income Tax Act are initiated or pending. 3. It is stated that the Inc....
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....nies Act. 7. The ROC, Ahmedabad, however, in its very same representation dated 20.08.2019 has also referred to a circular of the MCA issued vide F. No. 03/73/2017/CL.II dated 04.01.2018. 8. Keeping in view, the above stated circular, issued by Ministry of Corporate Affairs; the ROC, Ahmedabad vide its representation has submitted that it is having "No Objection" if the name of respondent No. 2 company is restored in its statutory register under Section 252 of the Companies Act, 2013. 9. That apart, our attention is further drawn to the relevant provision of the Companies Act, in the representation of the ROC, specifically Section 248 proviso (7) of the Companies Act, 2013 which speaks: "The liability, if any, of every Director, Manage....
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.... appeal to the Tribunal within a period of three years from the date of the order of the Registrar and if the Tribunal is of the opinion that the removal of the name of the company from the register of companies is not justified in view of the absence of any of the grounds on which the order was passed by the Registrar, it may order restoration of the name of the company in the register of companies......... 252(3) If a company, or any member or creditor or workman thereof feels aggrieved by the company having its name struck off from the register of companies, the Tribunal on an application made by the company, member, creditor or workman before the expiry of twenty years from the publication in the Official Gazette of the notice under s....