APPEAL/49(KB)2024 An application under Section 252 (1) of the Companies Act, 2013.

In the Matter of:

HARMONY DEALMARK PRIVATE LIMITED, (PAN – AACCH7387L), (CIN No – U51909WB2011PTC166292), a company incorporated under the Companies Act, 1959 and having its registered office at 309, 43e, Nilmani Mitro Street, Kolkata –

700006, in the State of West Bengal within the aforesaid Jurisdiction.

... Struck Off And INCOME TAX OFFICER, Ward 7(1), Kolkata, having its office at Aayakar Bhawan P- 7, Chowringhee Square, Kolkata-700069.

… Petitioner Versus

1. THE REGISTRAR OF COMPANIES, West Bengal, having its office at Nizam Palace, 2nd MSO Building, 2nd Floor, 234/4, Acharya Jagadish Chandra Bose Road, Kolkata-700020, West Bengal.

2. Rohit Mundra, working for gain at 309, 43E, Nilmani Mitro Street, Kolkata – 700006.

3. Rohit Das, working for gain at 309, 43E, Nilmani Mitro Street, Kolkata –

700006.

... Respondents Date of pronouncement: 12th February, 2026 CORAM:

SMT. BIDISHA BANERJEE, MEMBER (JUDICIAL)

MS. REKHA KANTILAL SHAH, MEMBER (TECHNICAL)

Appearance (via video conferencing/physically)

Ms. Rashmi Bothra, Adv. ] For the Income Tax Officer Mr. Chandan Ji, AROC ] For the Registrar of Companies, ] West Bengal APPEAL/49(KB)2024

O R D E R

Per: Bidisha Banerjee, Member (Judicial)

1. This Company Petition has been filed by Income Tax Officer, Ward 7 (1), Kolkata, under Section 252 (1) of the Companies Act, 2013 for restoration of name of the Struck off Company in the register of the Companies, maintained in the office of the Registrar of Companies, West Bengal. It is stated that the name of the Company was struck off on 03.02.2022

2. Court Notice was issued to the respondents and to the company. Affidavit of service proving service of notice is filed. We are satisfied with proper delivery of notice. However, there is no representation by any of the directors of the struck off company.

3. It is further contended that the Company Authorised Capital of ₹

14,15,000/- and paid-up Capital of ₹ 14,11,000/- as per master data of the Company and it will be unfair to company if the company is struck-off. Upon the said contentions, the learned Counsel for the Petitioner prayed for passing of an order for restoration of the name of the appellant company.

4. The appellant contends that the name of the Respondent company had been struck off by the Registrar of Companies, West Bengal, in compliance of the provisions under Section 248 (1) of the Companies Act, 2013 thereby the name of the respondent company had been removed from the Register of Companies and the said company was dissolved.

5. The appellant further contends that the proceedings under the Income Tax Act, 1961 are outstanding amounting to ₹ 26,47,40,132/- against the Company and during the pendency of proceedings, the name of the respondent company had been struck off. Aggrieved by the order of striking off the name of the company, this application was filed by the Income Tax Officer praying for restoration of the respondent company to the register of Registrar of Companies and further to rectify the Master Data by modifying the status from “struck off” to “active”

APPEAL/49(KB)2024

6. It is submitted that the respondent company has not paid Income Tax dues amounting to ₹ 26,47,40,132/- and the recovery proceedings are pending against the respondent company and that the respondent company has committed serious violation of provisions of Income Tax Act rendering the entity liable to consequences as per the Income Tax Act. The restoration of the Company to take the pending proceedings to a logical conclusion.

7. It is also seen that even though the report of the RoC states that this application has been filed under Section 252(1) of the Companies Act, 2013, however, it is seen from the e-filing that the petition has been filed under Section 252(3) of the Companies Act and as such, the limitation period as specified under Section 252(3) is applicable in the instant case, which is 20 years and accordingly, this petition