https://www.taxtmi.com/caselaws?id=797944 Struck-off companies continue for determining, recovering and discharging outstanding tax liabilities. Sections 248(6), 248(7) and 250 of the Companies Act, 2013 preserve assets for liabilities and sustain the liabilities of directors, officers and members despite dissolution. Reassessment proceedings against such a company, and an appeal concerning those liabilities, therefore remain maintainable rather than becoming infructuous on striking off. Where an unexplained-credit addition was sustained without the company's participation in first appellate proceedings, it may submit supporting material and receive a hearing before fresh determination on merits. en-us Thu, 20 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797944 Struck-off companies continue for determining, recovering and discharging outstanding tax liabilities. Sections 248(6), 248(7) and 250 of the Companies Act, 2013 preserve assets for liabilities and sustain the liabilities of directors, officers and members despite dissolution. Reassessment proceedings against such a company, and an appeal concerning those liabilities, therefore remain maintainable rather than becoming infructuous on striking off. Where an unexplained-credit addition was sustained without the company's participation in first appellate proceedings, it may submit supporting material and receive a hearing before fresh determination on merits. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797944