Director of Struck-Off Company Must Revive Entity to Challenge Tax Orders: Madras HC

ITO Vs Pandian Anbalagan (Madras High Court)

Madras High Court has allowed an intra-court appeal, overturning a previous writ court order that set aside an income tax assessment against a struck-off company. The appeal was filed by the Income Tax Officer (ITO) against a director of M/s. Speed and Safe Freight Systems India Private Limited, whose company had been removed from the Register of Companies.

The High Court ruled that a director of a defaulting company, once its name is struck off, is not entitled to challenge an assessment order without first reviving the company.

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