Winding up of pvt ltd company

Rajesh Babu.Durgam (Tax Advisors) (39 Points)

14 February 2017  
My Uncle incorporated a company in 2012 but operations carried on only for one year which are also very minor.Now, they would like to windup the company. My Question is to close the company whether they need to file for all years annual returns with ROC and apply for windup?? or directly we can go for windup??