Ch Mohd Sharief Tariq, Member - (1.) Representative for the Applicant present. Counsel for RoC present and filed the objections.
(2.) As seen from the record, the Company has been incorporated during 2008 and till 2011 the balance sheets and the annual returns were filed. However, thereafter, there is no compliance of the provisions of the Companies Act, 2013 due to which the concerned RoC has struck off the name of the Company from the Register of Companies under section 248(5) of the Companies Act, 2013.
(3.) During the perusal of the file, it is seen that TDS Rs.1400/- paid for the year 2013-2014. But during the year 2015-2016 not axispaid. During 2014-2015, TDS Rs.1000/- is paid. But during 2016-2017 and 2017-2018 TDS deduction is 'Nil1. This reflects that the Company is not running any business and it is a shell company.;