NCLT Orders Numark Infra Build Restoration for Tax Reassessment

NCLT Indore allows Income Tax Department's appeal to restore Numark Infra Build Pvt Ltd, struck off in 2016, for pending reassessment of AY 2014-15.
Tribunal rules Income Tax Department qualifies as 'creditor' under Section 252(3) despite tax demand crystallizing post-striking off.
Restoration is limited to enabling reassessment proceedings and filing overdue statutory returns, not for reviving business operations.
The company must file all overdue financial statements and returns, while ROC is directed to update its status to 'Active'.