Where NCLT approved the Resolution Plan of assessee on 26-4-2024 and, thereafter, the Board appointed by the Resolution Applicant filed the return of income for assessment year 2024-25, notices issued by Assessing Officer under sections 143(2) and 142(1) seeking information relating to the period prior to approval of the Resolution Plan were held to be unsustainable and without jurisdiction, since the approved Resolution Plan was binding on the corporate debtor and all stakeholders, including Government authorities, and all claims not forming part of the approved Resolution Plan stood extinguished.  Followed, Ghanashyam Mishra & Sons (P.) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd.  [2021] 126  taxmann.com 132 (SC)  and Vaibhav Goel v. Dy. CIT  [2025] 172 taxmann.com  601 (SC)   (AY. 2024-25)