Pr. Commissioner Of Income Tax, Delhi-6 vs Registrar Of Companies And Ors.

The present Appeal is preferred by the Pr. Commissioner of Income Tax, under Section 252(1) read with Section 252(3) of the Companies Act,

2013 on being aggrieved by the action of the Registrar of Companies (RoC) in striking off the name of M/s. M R Automobiles Pvt. Ltd. (""the

Company"") from the Register of Companies (RoC).

The present Appeal was heard and order was reserved on 11.11.2020.

That on 25.11.2020, this Bench had asked the Appellant to comply to the following directions :

1) Since the matter pertains to the year 2017, therefore, the E-filing records of the appeal in question are not available.

2) The Appellant is directed to E-file the appeal alongwith the necessary documents, if any.

3) Let the needful be done within 07 days from today.

That the Appellant had submitted the soft copy of the documents vide its Email only on 09.01.2021. That in the interest of justice, the documents

were taken on record for the consideration.

While perusing the Memo of Parties in the Appeal, it is observed that the Appellant has made Ms. Pushpa Banerjee and Mr. Mukul Dhar as the

Respondents in the capacity of Ex Directors of M/s Mr Automobiles Pvt. Ltd.

That while perusing the Master data of the Company as Annexed on Page-28 of the Appeal, it is seen that the names of the Ex-Directors are Ms.

Raj Rani and Mr. Ranvir Singh and not the ones, who are impleaded in the present Appeal by the Appellant.

Further, the name of the Company, whose revival is sought in the Register of RoC, is mentioned as M/s M R Automobiles Pvt. Ltd. by the

Appellant, whereas as per the Company Master Data annexed by the Appellant, the name of the Company appears as M/s M R Automobiles (India)

Private Limited.

Therefore, in the interest of justice and fair hearing, the Appellant is directed to file the correct Memo of Parties and implead the correct

ExDirectors of the Company.

Appellant is further directed to rectify its averments with respect to the name of the Company.

The matter is directed to be de-reserved. Registry is directed to list this matter on 10.02.2021.