NATIONAL COMPANY LAW TRIBUNAL COURT NO. 1 ITEM No.203 Co.Appeal/7(MP)2022 Order under Section 252(3)

IN THE MATTER OF:

Department of Income Tax through Principal Commissioner of Income Tax-1, Indore ........Applicant V/s ROC Gwalior MP & Anr ........Respondent Coram:

Hon’ble Shri Brajendra Mani Tripathi, Member (J)

Hon’ble Shri Man Mohan Gupta Member (T)

PRONOUNCEMENT OF ORDER Delivered on 05/05/2026 The case is fixed for pronouncement of the order.

The order is pronounced in open Court vide separate sheet.

Sd/- Sd/-

MAN MOHAN GUPTA BRAJENDRA MANI TRIPATHI MEMBER (TECHNICAL) MEMBER (JUDICIAL)

Tomar

IN THE NATIONAL COMPANY LAW TRIBUNAL (In the Matter of Section 252(3) of the Companies Act, 2013)

IN THE MATTER OF:

Department of Income Tax Through Pr. Commissioner of Income Tax-1, Indore. Having Office at:

Main Building Aaykar Bhavan, Opp. White Church, Indore ........Petitioner V/s

1.The Registrar of Companies, Gwalior Office- ROC Bhavan, 3rd Floor, ‘A’ Block, Sanjay Complex, Jayendra Ganj, Gwalior, Madhya Pradesh - 474009

2.AROLEENSOFTTECH AND ENGINEERING PVT. LTD

270-Shashtri Market Indore -4520017 Madhya Pradesh, India. ……Respondents Order pronounced on: 05.05.2026 Coram:

Shri Brajendra Mani Tripathi, Hon’ble Member (J)

Shri Man Mohan Gupta, Hon’ble Member (T)

Appearance:

For the Applicant: Mr. Harsh Parashar, Adv. a.w.

Ms. Yashika Bondwal, Adv.

For the Respondent: Mr. Rajat Lohia, Adv.

JUDGEMENT

1. This is a Company Appeal No.7/MP/2022 filed under Section 252(3) of the Companies Act, 2013 (the ‘Act’

The Applicant’s case in brief

2. It is submitted that the Company M/s AroleenSofttech Private Limited was incorporated on 11.02.2011 under the Companies Act, 1956 having Corporate Identity Number(CIN) U72200MP2011PTC025384. The said Company was involved in Engineering services and It is further submitted that the certificate of incorporation was issued by Registrar of Companies (ROC), Gwalior, and the company was having Mr. Lavekush gadiya and Mr. Ramkaran Hirveyas as Directors of Company.

3. It is submitted that the name of the Company was struck off from the Register of Companies and stood dissolved with effect from 13.12.2014 and notice to that effect was published in the official gazette. A copy of the said order/notice is annexed as Annexure-A.

4. It is submitted that reassessment proceedings under the provisions of the Income Tax Act, 1961 are pending against the Company for the Assessment Years 2013–14, 2014-2015 corresponding to Financial Years 2012–13 and 2013-2014. It is further submitted that notice under Section 148 of the Income Tax Act, 1961 dated on 31.03.2021 has been issued in respect of the aforesaid assessment year and copy of such notices are annexed as Annexure- D(Colly).

5. It is further submitted that approval under Section 151 of the Income Tax Act, 1961 has been obtained from the competent authority for initiation of reassessment proceedings under Section 147.

6. It is submitted that the present application has been filed by the Income Tax Department pursuant to CBDT Circular No. F.No. 225/423/2017/ITA-II dated 29.12.2017 and 18.04.2018, wherein directions have been issued to file applications for restoration of struck off companies in specified circumstances. A copy of the said Circular is annexed as Annexure B.

7. It is submitted that as per the aforesaid Circular, restoration is required in cases where proceedings under Sections 143(3)/144/147/153A/153C are pending or contemplated, or where departmental appeals, penalty proceedings, prosecution proceedings are pending, or where there is pendency of outstanding tax arrears.

8. It is submitted that in the present case, reassessment proceedings are pending against the Company and therefore the case falls within the conditions specified in the aforesaid Circular.

9. It is further submitted that the Income Tax Department has addressed a communication dated 12.03.2022 to the Registrar of Companies, Gwalior requesting revival of the Company. A copy of the said communication is annexed as A