Authority: National Company Law Tribunal Special Bench (Court No. II) Kolkata
Order Date: 02.07.2026
Case Overview
The Income-Tax-Officer, Ward-7(1), Kolkata filed an appeal under Section 252(3) of the Companies Act, 2013 seeking restoration of M/s. Victory Dealtrade Private Limited to the register of Registrar of Companies, 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 25.10.2019.
The appellant contended that proceedings under Section 271(1)(c) of the Income Tax Act, 1961 were pending against the company at the time of its strike-off. The absence of the company from the register would cause prejudice to the appellant and result in loss to the government exchequer. Notices were issued to the respondents including the ROC West Bengal and company directors Mr. Abhisekh Chakravarty and Mr. Rajesh Mondal, but there was no representation from the company or its directors.
The Registrar of Companies, West Bengal filed a report stating it had no objection to the restoration application, except on the limitation point regarding the 2019 strike-off date. The appellant invoked Rule 11 of the NCLT Rules to treat the appeal as a petition under section 252(3).
Final Outcome
The tribunal allowed the appeal and ordered the restoration of Victory Dealtrade Private Limited's name to the register of companies. The ROC West Bengal was directed to modify the company's status from 'struck off' to 'active' within 30 days from receipt of the order. The case CP No. 96/KB/2024 was disposed of with no order as to costs.
Topics: Company Restoration, Tax Proceedings, NCLT Order