NCLT Orders Nainil Engineering Restoration for Tax Proceedings

NCLT Indore allows Income Tax Department's appeal to restore Nainil Engineering Pvt Ltd, struck off in 2017.
Restoration is limited to enabling completion of reassessment proceedings for AY 2013-14 with ₹9.77 lakh demand.
Tribunal holds Income Tax Department qualifies as 'creditor' under Section 252(3) despite no crystallized demand at strike-off.
Company directed to file all overdue statutory returns; ROC to restore status from 'Struck Off' to 'Active'.