TaxTMI 
TaxTMI 
2020 (9) TMI 444
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....he Registrar of Companies, Uttar Pradesh U/s 248 of the Companies Act, 2013 read with Companies (Removal of Names of Companies from the Register of Companies) Rules, 2016, from the Register of Companies maintained by the Registrar of Companies, Uttar Pradesh. 2. Facts of the appeal are stated as under: i. The Appellant Company M/s. Rafey Builders Private Limited was originally incorporated on 02.08.2010 with the Registrar of Companies, Uttar Pradesh having CIN U45400UP2010PTC041559. ii. The Appellant Company carry on in India or elsewhere the business of real estate as a colonizers, developers, infrastructure developers, construction, realtors, builders, contractors, decorators, designers etc. The same is mentioned in the Memorandum of....
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.... neither any representation was received from company/its directors nor was any objection received from any person, accordingly, the company was dissolved. 4. Further, the Income Tax Authorities in its representation mentioned that the Appellant Company has filed its Income Tax Returns for Assessment Years 2011-12 to 2019-20 and there is no demand pending against the Company. It is also stated that as per the Income Tax returns filed by the Appellant Company from A.Y. 2017-18, the Appellant had not deposited any cash during demonetization period. It is also stated that, inspection at the address of the Appellant Company was made and the Company existed at the given address. 5. Further, in order to corroborate its submission, the Appellant....
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.... U/s 252 of the Companies Act, 2013 read with Rules made thereunder. 9. The provisions pertaining to restoration of the name of the company has been provided in Section 252 of the Companies Act 2013 which includes that, if it is just and equitable to restore the name of the company in the Registrar of Companies, it may direct the ROC to restore the name in its Register. 10. The Appellant has been able to satisfy this bench that it has certain assets which necessitate and justify the restoration of its name in the Register of Companies. A step as stringent as what has been taken at least requires an opportunity to the appellant to take remedial measures. Merely to disallow restoration on grounds of its failure to file annual returns would ....