NATIONAL COMPANY LAW TRIBUNAL CHANDIGARH BENCH (COURT-II), CHANDIGARH CP No. 35/Chd/Chd/2023 (Application under section 252(3) of the Companies Act, 2013)

In the matter of:

Kirandeep Singh Sidhu (DIN: 07719076)

S/0 Surjit Singh Member and Director of Kirandeep Singh & Sons Private Limited.

R/O Near Malko Ki Dabwali Road, Village Abul Khurana, Sri Muktsar Sahib Punjab India 152114 PAN: CURPS6552A Applicant Versus

1. Registrar of Companies Punjab and Chandigarh Corporate Bhavan, 1st Floor, Plot No. 4-В Madhya Marg, Sector 27B, Chandigarh - 160019 Respondent No. 1

2. Income Tax Department Through the Nodal Officer, Principal Chief Commissioner of Income Tax, Aayakar Bhawan, Sector 17-E Chandigarh, 160017 Respondent No. 2 Order pronounced on: 14.01.2026 CORAM: KHETRABASI BISWAL, MEMBER (JUDICIAL)

KAUSHALENDRA KUMAR SINGH, MEMBER(TECHNICAL)

Appearance:

For the Applicant : Ms. Swati Saluja, Advocate For the Income Tax Department : Mr. Varun Issar, Senior Standing Counsel For the ROC Chandigarh : Ms. Deepmala Bagri, DRoC ORDER

1. The present Application has been filed, by Kirandeep Singh Sidhu (hereinafter referred to as ‘Applicant’), Member and Director of Kirandeep Singh & Sons Private Limited (h