in C.P. (IB) No. 1262/KB/2019 An application under section 60(5) of the Insolvency and Bankruptcy Code, 2016 read with Rule 11 of the National Company Law Tribunal Rules, 2016;

IN THE MATTER OF:

Ashok Kumar Jhunjhunwala … Operational Creditor Versus Jain Shoppers Private Limited … Corporate Debtor And IN THE MATTER OF:

Infinite Sharp Private Limited … Applicant Versus

1. Assessment Unit, Commissioner of Income Tax (Appeals) and Income Tax in C.P. (IB) No. 1262/KB/2019 Officer, Income Tax Department having his office at Room No. 5, 4th Floor, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069, West Bengal.

2. Sudipta Ghosh, Chairman of the Monitoring Committee for Jain Shoppers Private Limited.

…. Respondents Coram:

Shri Labh Singh : Member (Judicial)

Ms. Rekha Kantilal Shah : Member (Technical)

Appearances (via hybrid mode)-:

For the Applicant i. Mr. Saunak Mitra, Adv.

ii. Mr. Rahul Sharma, Adv.

For Respondent No. 2 i. Ms. Pallavi Ray, Adv.

Date of Pronouncement-: 12.02.2026 in C.P. (IB) No. 1262/KB/2019

ORDER

Per: Rekha Kantilal Shah, Member (Technical)

1. The Applicant is a company within the meaning of Companies Act, 2013 and having its registered office at the address as mentioned in the