Authority: National Company Law Tribunal, Bengaluru Bench

Order Date: October 9, 2026

Case Overview

The National Company Law Tribunal, Bengaluru Bench, comprising Judicial Member Shri Sunil Kumar Aggarwal and Technical Member Shri Radhakrishna Sreepada, heard a petition filed by the Income Tax Department under Section 252(3) of the Companies Act, 2013. The petition names The Registrar of Company and Vigil Security Systems Pvt Ltd as respondents. The matter was heard through physical hearing/VC mode (hybrid) and appeared as Item No. 39 CP No. 116/BB/2026. The petitioner was represented by Advocate Ganesh Ghale. The order represents preliminary proceedings in what appears to be a regulatory compliance matter involving the company.

Final Outcome

The Tribunal directed that notice of the petition be sent to the Registrar of Companies (ROC), requiring them to file their reports within three weeks of being served. The petitioner (Income Tax Department) is required to file a compliance affidavit within two weeks after receiving the ROC's report, with a copy to the ROC. The matter has been listed for the next hearing on November 27, 2026. The order does not disclose the specific nature of the allegations or disputes beyond the procedural directions.

Topics: NCLT Proceedings, Regulatory Compliance, Company Law