The Income Tax Department petitioned NCLT to restore a struck-off company to complete a tax assessment for AY 2017-18, with a deadline of 31 March 2026.
The NCLT granted interim relief, restoring the company's name to the register on an interim basis until the final order.
The court directed the ROC to update its records and issued notices to the respondents, with the next hearing on 12 June 2026.