The assessee, a company whose resolution plan was approved by the NCLT under the Insolvency and Bankruptcy Code, 2016 (IBC), was issued notices by the Revenue under S. 153C, S. 143(2), and S. 142(1) for assessment years pertaining to the pre-CIRP period. The High Court quashed the notices, holding that in view of Section 31 of the IBC and the law settled by the Supreme Court in Ghanshyam Mishra & Sons (P.) Ltd. v. Edelweiss Asset Reconstruction Company Ltd., the approval of a resolution plan grants the corporate debtor a “clean slate”. All claims, including statutory dues not forming part of the resolution plan, stand extinguished. Therefore, the Revenue is barred from initiating or continuing any proceedings in respect of dues for the period prior to the approval of the resolution plan. (AY. 2013-14 to 2019-20)