https://www.taxtmi.com/article/detailed?id=10848 Section 248 permits the Registrar to strike off a company's name after prescribed notice and safeguards, while struck off status does not extinguish the company's liabilities or directors' accountability. Section 252 enables Tribunal restoration, which operates to place the company in the same position as if it had not been struck off, and Section 250 preserves existence for discharging liabilities; consequently tax notices issued during strike off may be validated by retrospective restoration. en-us Fri, 02 Dec 2022 17:29:08 +0530 Sat, 03 Dec 2022 10:04:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10848 Section 248 permits the Registrar to strike off a company's name after prescribed notice and safeguards, while struck off status does not extinguish the company's liabilities or directors' accountability. Section 252 enables Tribunal restoration, which operates to place the company in the same position as if it had not been struck off, and Section 250 preserves existence for discharging liabilities; consequently tax notices issued during strike off may be validated by retrospective restoration. Articles Income Tax Fri, 02 Dec 2022 17:29:08 +0530 https://www.taxtmi.com/article/detailed?id=10848