Authority: National Company Law Tribunal (NCLT), Special Bench (Court No. II), Kolkata
Order Date: 02.07.2026
Case Overview
This is an appeal (C.P. No. 98/ KB/2024) filed by the Income-Tax-Officer, Ward-7(1), Kolkata, under Section 252(3) of the Companies Act, 2013. The appellant sought the restoration of the name of Anjali Merchants Private Limited to the register of the Registrar of Companies (ROC), West Bengal. The company had been struck off and dissolved by the ROC under Section 248(5) of the Companies Act, 2013, with the strike-off notice (STK-7) published on 30.06.2017.
The principal reason for the appeal was that proceedings under Section 271(1)(c) of the Income Tax Act, 1961, concerning penalty for concealment of income, were pending against the company. The appellant argued that allowing the company to remain dissolved would cause great prejudice to the Income Tax Department and result in a loss of revenue to the exchequer, as it would be unable to pursue the pending case.
Notices were issued to all respondents. The ROC, West Bengal, filed a report stating it had no objection to the application being allowed, save for a point on limitation period related to the 2017 strike-off date. There was no representation from the company or its directors at the hearing.
The Tribunal, invoking its powers under Rule 11 of the NCLT Rules, treated the appeal as a petition under section 252(3). It concurred with the appellant's contention, noting that the pending tax proceedings were a valid and sufficient ground for restoration.
Final Outcome
The appeal was allowed. The NCLT ordered the Registrar of Companies, West Bengal, to restore the name of Anjali Merchants Private Limited to its register and to modify the company's status from 'struck off' to 'active'. This restoration must be completed within 30 days from the date of receipt of the order. The case is disposed of with no order as to costs.
Topics: Company Restoration, NCLT Order, Tax Proceedings