NCLT Indore allows Income Tax Department's appeal to restore Fortune Sky Media (India) Pvt Ltd, which was struck off in 2016.
Restoration is for limited purpose of recovering Rs 81.01 lakh tax demand from AY 2013-14 on alleged accommodation entries of Rs 1.10 crore.
Tribunal cites CBDT circulars and MCA clarification that tax department qualifies as aggrieved creditor under Companies Act Section 252(3).
Company ordered to file all overdue statutory returns; ROC directed to restore company name with limited revival for tax proceedings.