Assessee filed an appeal before Tribunal challenging the order of the Commissioner (Appeals) which confirmed additions made by the Assessing Officer under section 68.  Revenue contended that the name of the assessee-company was struck down from the Registrar of Companies (ROC) under section 248 of CA Act, 2013 thus, the appeal filed by the assessee would become infructuous. Tribunal held that as per sub-section (6) of section 248 of Act, 2013 it is the duty of the Registrar to make provision for discharging the liability of the company before passing an order for struck off under sub-section (5) to section 248 and if there was any tax due from the struck off company, revenue can invoke section 226(3) or 179 of Act, 1961 for satisfying such tax demands. In view of sub-section (6) and (7) of section 248 and section 250 of Act 2013, when revenue had not forgone right to recover the tax due on grounds of the company being struck off by ROC, the right of the assessee to determine tax liability in due process of law could not be denied by dismissing appeal pending before Tribunal. Accordingly, the certificate of incorporation issued to the assessee company could not be treated as cancelled and the appeal filed by struck off assessee-company would be maintainable.  (AY. 2008-09, 2014-15)