NCLT Chandigarh allows Income Tax Department's appeal to restore AR Trans India Logistics Private Limited's name to the company register.
The company was struck off by ROC in June 2022 for failing to file statutory returns for two consecutive financial years.
Restoration is ordered to enable completion of pending income tax assessment proceedings for AY 2020-21 under sections 147/148.
ROC Haryana is directed to restore the company's original active status with all consequential actions.