The Court: We have heard learned advocates on either side.
The appeal is admitted on the following substantial questions of law for
consideration.
“a) Whether the Tribunal erred in passing an order through the
appellant Company status is striking off Company and the Tribunal
also failed to consider that there was certain procedure has to be
followed by the assessing officer before issuing reassessment notice
against striking off Company.
2
b) Whether the Tribunal erred in passing an order without
considering the establish law that before issuing 148 notice upon the
striking off company, the order of revival is require from the NCLT by
filing an application under Section 252(3) of the Companies Act 2013
which has not been done by the assessing officer in the present case.
