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    <title>2022 (5) TMI 1385 - ITAT DELHI</title>
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    <description>The appeal filed by the struck-off company was deemed maintainable by the Tribunal despite being struck off by the Registrar of Companies under Section 248 of the Companies Act, 2013. The Tribunal confirmed that the company&#039;s liabilities and obligations, including tax dues, persist even after being struck off. The counsel representing the struck-off company was recognized to have locus standi in the appeal. The Tribunal emphasized the continuing liability of directors for tax dues under the Income Tax Act and directed the Revenue Department to circulate the order widely for justice.</description>
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      <description>The appeal filed by the struck-off company was deemed maintainable by the Tribunal despite being struck off by the Registrar of Companies under Section 248 of the Companies Act, 2013. The Tribunal confirmed that the company&#039;s liabilities and obligations, including tax dues, persist even after being struck off. The counsel representing the struck-off company was recognized to have locus standi in the appeal. The Tribunal emphasized the continuing liability of directors for tax dues under the Income Tax Act and directed the Revenue Department to circulate the order widely for justice.</description>
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