https://www.taxtmi.com/circulars?id=57412 Assessing Officers must seek restoration of struck off companies with retrospective effect to the date of striking off where income tax assessments, reassessments, search related proceedings, departmental appeals, penalty proceedings, prosecution, or contemplated proceedings exist, to protect revenue and enable completion of pending tax actions; referrals should be made to the regional Registrar of Companies for revival before the NCLT or appeals filed directly before the NCLT invoking Companies Act restoration provisions and relevant NCLT rules. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 12 Sep 2018 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=57412 Assessing Officers must seek restoration of struck off companies with retrospective effect to the date of striking off where income tax assessments, reassessments, search related proceedings, departmental appeals, penalty proceedings, prosecution, or contemplated proceedings exist, to protect revenue and enable completion of pending tax actions; referrals should be made to the regional Registrar of Companies for revival before the NCLT or appeals filed directly before the NCLT invoking Companies Act restoration provisions and relevant NCLT rules. Circulars Income Tax Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=57412