Shri Yogendra Kumar Singh : Member (Technical)

Appearances (through video conferencing):

For Petitioner : Mr. A. Gaggar (Adv.), Ms. V. Sureka (Adv.)

For Respondents : Mr. B. N. Gogoi, Adv Order pronounced on: 15.01.2026 As Per Bench

1. The present application is filed under Section 60(5) of Insolvency and Bankruptcy Code, 2016 (“Code”), r/w Rule 11 of NCLT Rules, 2016, by Maxim Infrastructure & Real Estate Private Limited (“Applicant/Corporate Debtor”) seeking the following reliefs:

a. Set aside the Show Cause Notice No. ITBA/AST/F/148A(SCN)/2024-

25/1067573713(1) dated 12th August, 2024 issued by the Respondent under Section

148A of the Income Tax Act, 1961;

In CP(IB)/4/GB/2018 ___________________________________________________________________________________________

b. Set aside and /or quash the Respondent's order vide DIN & Notice No:

ITBA/AST/F/148A/2024-25/1068212694(1) dated 31^st August, 2024 issued against the Applicant under clause ( d) of Section 148A of the Income Tax Act, 1961, including any actions consequent to the said order;

c. Ad-interim order in terms of prayers above;

d. To pass such other and furth