Authority: National Company Law Tribunal, Kolkata Bench (Court No. I)

Order Date: 09 June 2026

Case Overview

This appeal was filed by the Income Tax Officer, Ward 7(1), Kolkata under Section 252(1) of the Companies Act, 2013. The appellant sought the restoration of Om Infrarealty Private Limited (CIN: U70109WB2011PTC171019) to the register of the Registrar of Companies, West Bengal. The company's name had been struck off on 03 February 2022 under Section 248(1) of the Companies Act, 2013, and the company was subsequently dissolved.

The core contention of the Income Tax Department was that the company had outstanding income tax dues amounting to Rs. 15,13,86,480 (Fifteen Crore Thirteen Lakh Eighty-Six Thousand Four Hundred Eighty Rupees). Recovery proceedings for these dues were pending against the company at the time its name was struck off. The department argued that the striking off caused great prejudice to its efforts and would result in a loss to the public exchequer if the company was not restored, as it would prevent the pending proceedings from reaching a logical conclusion. The appeal was filed in accordance with the CBDT's directive issued vide letter F. No. 225/423/2017-ITA.II dated 29.12.2017, which permits such appeals when assessment, penalty, or prosecution proceedings are pending or contemplated.

Notices were issued to the respondents: the Registrar of Companies (ROC), West Bengal, and the company's directors, Jay Prakash Mukhiya and Raghunath Jha. While the ROC filed a report stating it had no objection to the application, the directors of the struck-off company did not appear or provide any representation.

The tribunal observed that proceedings for Assessment Year 2018-19 were pending against the company. It concluded that restoring the company's name was necessary to allow the Income Tax Department to conclude its recovery proceedings and prevent a loss of revenue.

Final Outcome

The appeal (Company Appeal No. 23/KB/2024) was allowed. The NCLT ordered the restoration of Om Infrarealty Private Limited's name to the register of the Registrar of Companies, West Bengal. The ROC was directed to modify the company's status from 'struck off' to 'active' within 30 days from the date of receipt of the order. There was no order as to costs.

Topics: NCLT Order, Company Restoration, Tax Recovery