https://www.taxtmi.com/caselaws?id=282737 The Principal Commissioner, Income Tax appealed against the Registrar of Companies for striking off a company's name under the Companies Act, 1956. The appeal sought restoration due to non-filing of income tax returns and reopening of assessment under the Income Tax Act, 1961. Comparison with a similar case involving tax demand showed differences in quantification. The Income Tax Department's failure to quantify the tax demand led to the dismissal of the appeal, emphasizing the need for a raised demand before seeking restoration. The judgment elucidates criteria for stakeholders in filing appeals for company name restoration, focusing on crystallized tax demands. en-us Tue, 13 Mar 2018 00:00:00 +0530 Wed, 21 Aug 2019 20:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282737 The Principal Commissioner, Income Tax appealed against the Registrar of Companies for striking off a company's name under the Companies Act, 1956. The appeal sought restoration due to non-filing of income tax returns and reopening of assessment under the Income Tax Act, 1961. Comparison with a similar case involving tax demand showed differences in quantification. The Income Tax Department's failure to quantify the tax demand led to the dismissal of the appeal, emphasizing the need for a raised demand before seeking restoration. The judgment elucidates criteria for stakeholders in filing appeals for company name restoration, focusing on crystallized tax demands. Case-Laws Companies Law Tue, 13 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282737