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    <description>The Tribunal allowed the appeal filed by the Income Tax Officer, directing the Registrar of Companies to restore the respondent company&#039;s name in the register as if it was never struck off. This decision aimed to uphold the integrity of assessment proceedings, facilitate tax recovery, and prevent evasion of tax liabilities by ensuring proper restoration of the company&#039;s name in accordance with statutory provisions.</description>
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      <description>The Tribunal allowed the appeal filed by the Income Tax Officer, directing the Registrar of Companies to restore the respondent company&#039;s name in the register as if it was never struck off. This decision aimed to uphold the integrity of assessment proceedings, facilitate tax recovery, and prevent evasion of tax liabilities by ensuring proper restoration of the company&#039;s name in accordance with statutory provisions.</description>
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