TaxTMI 
TaxTMI 
2022 (9) TMI 806
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....y the Registrar of Companies, NCT of Delhi and Haryana vide impugned order dated 29.10.2019. 2. Briefly stated that AUM Vijitendriya Enterprises Private Limited was incorporated as Company on 06.02.2015 as a private limited company under the provisions of Companies Act, 2013, having its registered office at RZK-77, K Block, New Roshanpura, Najafgarh, Delhi 110043 lying within the territorial jurisdiction of this Tribunal. The name of the Company was struck off from the Register of Companies under Section 248 of the Companies Act, 2013, by a suo moto action of the Respondent, after issuance of the notification under Section 248(5) in the Official Gazette dated 29.10.2019. The aforesaid action was taken without even sending a notice under se....
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....hat the company had not filed any document to obtain the status of a dormant company under section 455 of the Companies Act, 2013. The company had not filed any document except the ITRs of 2015-16, 2016-17 and 2017-18, which are insufficient to prove that the company was in operation when it was struck off or is still in operation and is conducting any business. Therefore, the striking down of the company's name from the Registrar of Companies was justified and legal as the company was not carrying on any operations for a period of two immediating preceding financial years. 6. A bare perusal of the aforesaid provision shows that any person aggrieved by the order of the Registrar, notifying a company as dissolved under Section 248 is co....
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....se of Rattan Arya V. State of Tamil Nadu, AIR 1986 SC 1444: (1986) 3 SCC 385. The ownership of such a big estate is indicative of the fact that if there is no owner of any land, there is every likelihood of the said land will waste away by encroachment or otherwise or it will become a den for anti-social activities. Fraudulent sale of land in our Country is not uncommon, which would be revealed from the perusal of innumerable case reports where land involved in the suit or proceeding was illegally and fraudulently transferred." "15. For all these reasons, I am of the considered opinion that this application deserves to be allowed and consequently, the name of the Petitioner No. 1 Company, i.e. Felpact Private Limited is ordered to be rest....
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....rds, even though the contentions of the company that the officials entrusted with responsibility of filing documents had failed to do so cannot be accepted, yet since the company was a running company and the application had been filed in time, the court had power to restore the name of the company." 11. As a sequel to the aforesaid discussion, it is seen from the documents available on record that the company possesses lands registered in its name. Besides it is seen that the appeal has been filed within the stipulated period prescribed under Section 252 of the Act. Needless to say, that Income Tax Department and ROC have raised no specific objection against the restoration of the Company subject to filing of statutory returns on payment ....