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Former Directors Liable for Company Taxes Despite Striking Off; Restoration Request Denied Under Income Tax Act Section 179.

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....Striking off the Company which was a Private Company, from the Register of Companies, indisputably does not absolve its erstwhile Directors who are liable as provided under Section 179 of the Income Tax Act, 1961 to pay the amount of Tax leviable in respect of income of any previous year. - Restoration of name of company not allowed.....