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2019 (4) TMI 1993
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.... Heard Learned counsel for the petitioner would submit that the very disqualification is under challenge in this petition and as the Companies Act 2013 came into force on 01.04.2014, non-filing of return for 3 consecutive years would be from 2014-2015, 2015- 2016 & 2016-2017, however, the respondents have disqualified the petitioner for the reason that from November, 2016 the returns have not ....
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....order of the Bomay High Court. Here the primary question about the disqualification is under challenge on the ground that when the Act came into force in 2014 by retrospective effect even applying the same, the alleged nonfiling of the return or annual account for the November, 2016 would not take place. It is stated that even if the filing of returns of the 3 consecutive financial years i.e., ....