2019 (4) TMI 1993

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....oner 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 been filed. He submits that the order of ....

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....imary 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., 2014-2015, 2015-2016 & 2016- 2017 has been st....