IN THE NATIONAL COMPANY LAW TRIBUNAL

NEW DELHI BENCH COURT-III

(SPECIAL BENCH)

An application under section 252 of the Companies Act, 2013.

IN THE MATTER OF

MR. SANTOSH KUMAR SOOD

Address: GH-2/15, Paschim Vihar,

New Delhi-110063

Ex-Director & Shareholder of

Sun Proce-Text Private Limited

…. Appellant No.1

MS. RANI BAHADUR SINGH

Address: B-5, H.No-148,

Sector-4 Rohini,

New Delhi-110085

Ex-Director & Shareholder of

Sun Proce-Text Private Limited

…. Appellant No.2

VERSUS

1. THE REGISTRAR OF COMPANIES

NCT of Delhi and Haryana

IFCI Tower, 4th Floor, 61, Nehru Place,

New Delhi-110019

…Respondent No.1

2. DEPARTMENT OF INCOME TAX C/O PRINCIPAL CHIEF COMMISSIONER

OF INCOME TAX

DCIT (High Court Cell),

Lawyer’s Chamber, Block No.1,

Room No. 428 & 429, Delhi High Court,

New Delhi

…Respondent No.2

Order pronounced on: 22.05.2024 CORAM:

SHRI MANNI SANKARIAH SHANMUGA SUNDARAM, HON’BLE MEMBER (JUDICIAL)

SHRI RAHUL BHATNAGAR, HON’BLE MEMBER (TECHNICAL)

APPEARANCES:

For Petitioner : CS Sourabh Gupta, CS Monika Sinha For IT Dept. : Mr. Ruchir Bhatia SSC, Mr. Pratyaksh JSC, Mr.

Abhineet Advs.

For the OL : Mr. Kartikeya Asthana Adv.

ORDER

PER: RAHUL BHATNAGAR, MEMBER (TECHNICAL)

1. The present Petition has been filed by the Ex-Director and