TaxTMI 
TaxTMI 
Filing of references for restoration of ‘struck off’ companies under Companies Act, 2013
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....ecember, 2017 To All Principal Chief-Commissioners of Income-tax/Principal Directors-General of Income-tax Sir/Madam, Subject: Filing of references for restoration of 'struck off' companies under Companies Act, 2013-regd.- During this financial year, a large number of companies have been 'struck off' from the register of companies under section 248(5) of the Companies Act,....
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.... income-tax department in following situations: i. where proceedings under section 143(3)/144/147/153A/153C/set-aside cases were already in progress; or ii where proceedings under section 143(3}/144/147/153A/153C are contemplated in near future; or iii. where Departmental Appeals were pending; or iv. where Penalty proceedings already initiated were pending; or v. where Prosecution p....
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.... 4. In this regard, in course of sixth meeting of the Task Force on Shell Companies set up by the PMO on 30th November, 2017, a suggestion was made by DGCoA that IT Department may approach the Registrar of Companies (RoC) for taking up the matter of revival of these companies before the National Company Law Tribunal (NCLT). It was also suggested that protection of interest of revenue would be a....
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....tment should request revival of the 'struck off' company from the date of 'strike off'. Enclosure: as above (Rohit Garg) Director (ITA.II), CBDT _________________________ Annexure To RoC ........................... ........................... Subject: Request for revival of companies 'struck off by the MCA where income-tax proceedings are pending/contemplate....