Income Tax Appeal maintainable even after Striking Off of Company from MCA Roll: ITAT [Read Order]

Income Tax Appeal - Striking Off - MCA Roll - ITAT - Taxscan

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the tax appeal filed by the assessee after the striking off the name from the Registrar of Companies (ROC) shall be maintainable. The question before the Tribunal was that whether the struck off Company can be treated as alive/operative/existing for the purpose…

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