The court held that the demand raised by notice dated 20 March 2023  pursuant to the assessment order dated 13 March 2023  did not pertain to any claim that formed part of the resolution plan. Proceedings continued under S. 147 read with 144 likewise did not relate to any claim included in the resolution plan; consequently, notices issued by the Commissioner (Appeals) and references for hearing of appeals filed by the assessee stood extinguished on 1 July 2022 because no demand existed in the absence of any claim raised before the resolution professional by the Department. For the assessment year 2018–19, in the absence of any demand pending as on 1 July 2022, any demand raised subsequently could not be treated as a claim before the resolution professional; therefore, the demand arising from the assessment order dated 13 March 2023 could not be said to have been extinguished. The Commissioner (Appeals) notices were quashed and set aside; however, the petition for interim relief staying implementation and execution of the orders and notices dated 31 March 2022, 13 March 2023 and 20 March 2023 (including operation of ss. 148A(d) and 148) was rejected.