Where assessee-corporate debtor was undergoing CIRP and NCLT had approved resolution plan on 26-4-2024, and tax allegedly escaping assessment for AY 2020-21 pertained to a period prior to approval of resolution plan but no claim relating to said assessment year had been filed by Revenue before NCLT, whereas claims relating to AYs 2018-19 and 2019-20 had been submitted, reassessment proceedings initiated for AY 2020-21, which did not form part of approved resolution plan, were to be quashed. (AY. 2020-21)