Authority: National Company Law Tribunal (NCLT), New Delhi Court-IV, Special Bench
Order Date: 14 July 2026
Case Overview
This appeal was filed under Section 252 of the Companies Act, 2013 by the Assistant Commissioner of Income Tax (Appellant) against the Registrar of Companies, Delhi and others, including Infotech Services Pvt. Ltd. (Respondents). The matter was heard by a two-member bench consisting of Judicial Member Shri Mahendra Khandelwal and Technical Member Shri Yogendra Kumar Singh. During the proceedings, the learned counsel for the Registrar of Companies had previously submitted, as recorded in an order dated 08 October 2024, that they had no objection if the appeal was allowed. Furthermore, vide an order dated 04 February 2025, respondents 2 to 5 were set ex-parte. The appellant's counsel submitted that the Assessment Order and Demand Notice were on record.
Final Outcome
The tribunal reserved its orders in the matter, and the final outcome recorded is the allowance of the appeal.
Topics: NCLT Proceeding, Income Tax Appeal, Company Law