NCLT Orders Zonda Daily Market Restoration for Tax Recovery

NCLT Indore allows Income Tax Department's appeal to restore Zonda Daily Market Pvt Ltd, struck off in 2017.
Restoration is for limited purpose of completing reassessment proceedings for AY 2012-13, resulting in a ₹1.4 crore demand.
Tribunal cites CBDT circular and MCA clarification, holding the tax department as an aggrieved creditor with locus standi.
Company directed to file all overdue statutory returns; ROC ordered to restore company name in register.