As per the  Corporate Insolvency Resolution Process of assessee-company under provisions of Insolvency and Bankruptcy Code, 2016, 100 per cent shareholding of assessee-company was acquired by a company (resolution applicant) and thereafter name of assessee-company was changed from Uttam Galva Steels Pvt Ltd to AM Mining India Pvt Ltd, the name is changed to AMNS Khopoli Limited.  Assessing Officer issued on assessee a notice under section 143(2) dated 31-3-2023 informing it that income tax return for assessment year 2022-23 had been selected for scrutiny assessment and this was followed by three notices issued under section 142(1). The assesseee filed writ before the High Court, the court held that  since resolution plan approved by National Company Law Tribunal on 14-10-2022, expressively provided that no person shall be entitled to initiate any proceedings or inquiry, assessment, enforce any claim or continue any proceedings against assessee in relation to claims so long such result to a period prior to effective date of resolution plan, i.e., 10-11-2022, notices issued by Assessing Officer were bad in law and  set aside. (AY. 2022-23)