Ravinder Kumar Aggarwal vs Income Tax Officer, Ward 20(3) New Delhi

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Ravinder Kumar Aggarwal – Appellant
Versus
Income Tax Officer, Ward 20(3) New Delhi – Respondent

Table of Content
1. company struck off due to defaults. (Para 1)
2. petition to quash notice issued in the name of struck off company. (Para 2 , 3)
3. respondent argues that company is restored and liable. (Para 4 , 5 , 6)
4. restoration of company affects legal status post-striking off. (Para 10 , 11 , 12 , 13 , 14 , 15)
5. conduct of petitioner raises question of bona fide. (Para 16 , 19)
6. petition is dismissed with costs. (Para 18 , 21)

JUDGMENT

Manmeet Pritam Singh Arora, J. (Oral)--The Petitioner herein is the director of RKA International Pvt. Ltd., a company incorporated under the provisions of the Companies Act, 1956 (`the Company'). The Company was struck off by the Registrar of Companies, Delhi and Haryana (`ROC'), from its register of companies, under Section 248 of the Companies Act, 2013 (`Companies Act') on 30th June, 2017, in pursuance of the proceedings initiated by Ministry of Corporate Affairs through the office of ROC, due to the defaults of the Company.

2. The present petition has been filed by the Petitioner seeking quashing of the notice dated 28th March, 2019 (impugned notice), issued under Section 148 of the Income Tax Act, 1961 (`the Act') for Assessment Year

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DELHI HIGH COURTMANMOHAN, MANMEET PRITAM SINGH ARORARavinder Kumar Aggarwal – AppellantVersusIncome Tax Officer, Ward 20(3) New Delhi – Respondent

DELHI HIGH COURT
MANMOHAN, MANMEET PRITAM SINGH ARORA
Ravinder Kumar Aggarwal – Appellant
Versus
Income Tax Officer, Ward 20(3) New Delhi – Respondent