Court Dismisses Petition Against Reopened Assessment; Finds Abuse of Legal Process in NCLT Restoration Opposition.

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....Reopening of assessment against company as struck off by the ROC from its register of companies - Later the name was restored - the conduct of the Petitioner in persisting with the present petition even after the Company has been restored and also his action in opposing the appeal before the NCLT for restoration evidences that the petitioner is abusing the process of law to obstruct the assessment proceedings. - Petition dismissed with cost - HC....