NATIONAL COMPANY LAW TRIBUNAL (Application Under Sub Section (3) of Section 252 read with Section 248 of the Companies Act, 2013) IN THE MATTER OF:

Income Tax Officer, Ward 1(1), Gurgaon Registered Office: Aayakar Bhawan, 4th Floor, HSIDC Building, Udyog Vihar, Phase-V, Gurgaon.

……Applicant Versus

1. Registrar of Companies, Delhi Registered Office: 4th Floor, IFCI Tower, 61, Nehru Place, New Delhi - 110019.

…Respondent No. 1

2. Shubh Creations Private Limited Registered office at PLOT NO 307, FIRST FLOOR, SECTOR 37, PHASE 6, GURGAON, 122001, Haryana, India.

… Respondent No.2 3. Vishnu Kumar Director of Shubh Creations Private Limited DIN: 07440956 Registered office at PLOT NO 307, FIRST FLOOR, SECTOR 37, PHASE 6, GURGAON, 122001, Haryana, India.

...Respondent No.3

4. Khumesh Kumar Director of Shubh Creations Private Limited DIN: 07562688 Registered office at PLOT NO 307, FIRST FLOOR, SECTOR 37, PHASE 6, GURGAON, 122001, Haryana, India …Respondent No.

Order delivered on:15.01.2026.

CORAM: MR. KHETRABASI BISWAL, MEMBER (JUDICIAL)

MR. KAUSHALENDRA KUMAR SINGH, MEMBER (TECHNICAL)

Present: -

For the Income Tax Department: Mr. Varun Issar, Senior Standing Counsel

ORDER

1. The present Application has b