Wednesday, June 2, 2021

ROC’s order disqualifying petitioner director u/s 164(2)(a) without issuing notice was to be set aside: HC

COMPANY LAW : Where RoC by impugned order disqualified petitioner as Director of Company under section 164(2)(a) on ground that he had not submitted financial statements of company for three consecutive financial years but no notice was given to petitioner before such disqualification, impugned order passed by RoC was to be set aside

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000198350/roc’s-order-disqualifying-petitioner-director-us-1642a-without-issuing-notice-was-to-be-set-aside-hc.aspx

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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