ORDER :

P. Sam Koshy, J.

The present writ petition has been filed seeking for issuance of a Writ of Mandamus for setting aside the impugned order dated 10.04.2023 (Annexure P1) passed by respondent No.2 under clause(d) of Section 148A of the Income Tax Act, 1961 (for short, ‘the Act’) for the assessment year 2019-2020.

2. Heard Mr. M.Naga Deepak, learned counsel for the petitioner and Mr. Vijhay K.Punna, learned Senior Standing Counsel for Income Tax appearing for respondents.

3. The brief facts relevant for adjudication of the present writ petition are that the petitioner establishment namely M/s.Sujana Universal Industries Limited filed a company petition under Section 7 of the Insolvency and Bankruptcy Code, 2016, before the National Company Law Tribunal, Hyderabad Bench, Hyderabad (briefly referred to hereinafter as ‘NCLT’) which was registered as C.P. (IB) No.186/9/HDB/2019. The said company petition stood admitted and proceedings for Corporate Insolvency Resolution Process (CIRP) was initiated. One Mr. Nethi Mallikarjuna Setty was appointed as the Resolution Professional to oversee the Corporate Insolvency Resolution Process. In the process, a Committee of Creditors (CoC) was con