Allowing the petition the Court held, that the resolution professional appointed pursuant to the commencement of the corporate insolvency resolution process, on November 23, 2020, informed the Income-tax authorities of the pendency of proceedings before the National Company Law Tribunal. This was followed by a communication dated January 28, 2021 in terms of which the resolution professional had conveyed a request to the Income-tax authorities to lodge their claims in accordance with the provisions of the Insolvency and Bankruptcy Code. The assessee, the corporate debtor, in terms of the provisions of the Act, had furnished its return of income for the assessment year 2021-22 on March 10, 2022. The corporate insolvency resolution process proceedings culminated in the approval of the resolution plan being approved by the National Company Law Tribunal on March 15, 2022 and accepting a plan submitted by S which had been accepted by the committee of creditors. It was only thereafter on June 27, 2022 that the Department chose to commence proceedings referable to section 144B of the Act. The notices dated June 27, 2022, June 28, 2022 and September 5, 2022 is  quashed.  (AY.2021-22)