This document contains the original judgment from the Income Tax Appellate Tribunal, Delhi Bench, concerning appeals filed by M/s Dwarka Portfolio Pvt. Ltd., Shastri Buildcon Pvt. Ltd., and Vavasi Telegence Pvt. Ltd. The core issue discussed is the maintainability of appeals when the assessee company has been struck off from the register of companies. The judgment delves into the implications of Section 248 of the Companies Act and Section 250, as well as relevant provisions of the Income Tax Act concerning the recovery of tax dues from struck-off companies and the continued liability of directors. This is a crucial read for legal professionals, tax consultants, and company directors dealing with such scenarios.
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