On a writ petition on the question whether a company which ceased to exist consequent to a scheme of arrangement approved by the National Company Law Tribunal could be proceeded against under section 148A of the Income-tax Act, 1961. The Department is  restrained the Department from taking further action till the next date of listing on September 12, 2023 of the main batch of petitions pursuant to the show-cause notices in question since an identical challenge formed subject matter of consideration.