TaxTMI 
TaxTMI 
Filing of references for restoration of ‘struck off’ companies under Companies Act, 2013
X X X X Extracts X X X X
X X X X Extracts X X X X
....-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, 2013. As per section 248 of the Companies Act, 2013, the 'strike off' of a compan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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 proceedings were initiated /launched. 3. While filing a request/appeal, it should be duly emph....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he 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 strong ground in favour of such a restoration. Accordingly, it has been decided that Assessing Of....
X X X X Extracts X X X X
X X X X Extracts X X X X
....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/contemplated- regd.- Kind reference is invited to ....