Restoration of struck-off companies: tax department must file NCLT references with MCA cooperation and nodal coordination. Directs the Income-tax Department to file NCLT reference applications for restoration of struck-off/de-registered companies where parameters such as pending tax liabilities justify objection; ITD may act as an aggrieved creditor and should file before territorial NCLT Benches. MCA will cooperate and not oppose ITD applications; designated ITD nodal officers will receive public notices from RoCs and coordinate identification and filing of cases, with reporting to Member (A&J), CBDT and Pr. CIT/CITs identifying cases based on ITD and public information.
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Provisions expressly mentioned in the judgment/order text.
Restoration of struck-off companies: tax department must file NCLT references with MCA cooperation and nodal coordination.
Directs the Income-tax Department to file NCLT reference applications for restoration of struck-off/de-registered companies where parameters such as pending tax liabilities justify objection; ITD may act as an aggrieved creditor and should file before territorial NCLT Benches. MCA will cooperate and not oppose ITD applications; designated ITD nodal officers will receive public notices from RoCs and coordinate identification and filing of cases, with reporting to Member (A&J), CBDT and Pr. CIT/CITs identifying cases based on ITD and public information.
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