In CP(IB)/4/GB/2018 An application under Section 60(5) of Insolvency and Bankruptcy Code, 2016;

In the matter of:

Maxim Infrastructure & Real Estate Private Limited, having incorporated under the Companies Act 1956, having its registered office at Plot No. 34, Old Municipal Office, Jail Road, Shillong-793001.

… Corporate Debtor/Applicant -Versus Income Tax Officer, Ward-2, Aaykar Bhawan, Mahatma Gandhi Road, Shillong, Meghalaya, 793001 …Respondent Coram:

Shri Rammurti Kushawaha : Member (Judicial)

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 ______________________