Madras HC quashes Income Tax Proceedings Against Struck-Off Company, Awaits NCLT Decision

R.Deepak Vs ITO (Madras High Court)

Madras High Court has quashed income tax reopening notices, assessment orders, and demand notices issued against R. Deepak, a representative of a company whose name was struck off the Register of Companies. The court’s decision in R.Deepak Vs ITO remands the matter back to the Income Tax Department, instructing them to await the final order from the National Company Law Tribunal (NCLT) regarding the company’s restoration.

The petitioner challenged notices dated March 25, 2021, issued under Section 148 of the Income Tax

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