2019 (11) TMI 1455

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....er (Technical) Mr. Rajesh Sharma For the Petitioner: Adv. Akhileshwar Sharma For the Respondent: Authorized Representative of ROC ORDER Bhaskara Pantula Mohan, 1. This Company Petition filed by the Petitioner, The Principal Commissioner of Income Tax-15, Mumbai, under section 252 of the Companies Act, 2013 seeking relief against the Respondent, to restore the name of the Company VIKING S....

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....ioner further submits that the assessment proceedings against the Erstwhile Company under the provisions of Income-tax Act, 1961 are continuing and/or pending. 5. It is submitted by the Petitioner that as per its record, the company has certain financial transactions that have been entered into by the company for the Assessment year 2011-12 and information regarding this were received from the of....

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....he company on the Register of Companies. 8. The Petition is filed on 23.01.2019 is within the limitation period stated in Section 252 of the Companies Act, 2013. 9. Given the above facts and circumstances, Section 252 of the Companies Act, 2013 provides that this Tribunal may allow the application for restoration of company on being satisfied that the company was, at the time of its name being s....