https://www.taxtmi.com/caselaws?id=772761 A company struck off under the Companies Act ceases to operate as a company, and its incorporation is deemed cancelled except for limited purposes of recovering dues and discharging liabilities. The text notes that no party had revived the company's status, so the assessee remained a dead entity for more than 14 years. Although tax recovery against a struck-off company is not barred in principle, the lack of revival meant the Revenue's appeal and the assessee's cross-appeal were treated as infructuous and dismissed. en-us Tue, 22 Apr 2025 00:00:00 +0530 Fri, 13 Jun 2025 08:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772761 A company struck off under the Companies Act ceases to operate as a company, and its incorporation is deemed cancelled except for limited purposes of recovering dues and discharging liabilities. The text notes that no party had revived the company's status, so the assessee remained a dead entity for more than 14 years. Although tax recovery against a struck-off company is not barred in principle, the lack of revival meant the Revenue's appeal and the assessee's cross-appeal were treated as infructuous and dismissed. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772761