NCLT Orders Gyansu Marketing Limited Restoration for Tax Proceedings

NCLT Indore allows Income Tax Department's appeal to restore Gyansu Marketing Pvt Ltd to company register.
Restoration is for limited purpose of completing reassessment proceedings for AY 2016-17 with tax demand of ₹15.26 lakh.
Tribunal holds Income Tax Department qualifies as 'person aggrieved' under Section 252(3) of Companies Act, 2013.
Company was struck off in 2018 following voluntary application under Section 248(2) after board and shareholder resolutions.