2026 (7) TMI 308

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.... Order / Decisions)<br>Dated:- 1-7-2026<br>WPT No. 78 of 2026 - -<br>Income Tax<br>HON'BLE SHRI JUSTICE RAKESH MOHAN PANDEY For Petitioner/s: Shri Soumitra Kesharwani, Advocate alongwith Shri Apurv Goyal, Advocate. For Respondents No. 1 to 3: Shri Ajay Kumrani, Advocate holding the brief of Shri Amit Chaudhari, Advocate. For Respondent No. 4: Shri Vinod Deshmukh, Advocate. JUDGMENT ....

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....covery of pre-CIRP income tax dues of M/s SKS Power Generation (Chhattisgarh) Limited against the Petitioner; 3] That this Hon&#39;ble Court may kindly be pleased to issue a writ/writs, direction/directions, order/orders, declaring that the initiation, conduct and culmination of proceedings by Respondents, are without jurisdiction, being contrary to the statutory framework, and ultra vire....

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....pon any future notice or proceedings initiated against the Petitioner in respect of pre-CIRP dues and to maintain the status quo in respect of Bank Accounts bearing A/c No. 29100200000359 and A/c No. 29100200000348; 6] That, this Hon&#39;ble Court may kindly be pleased to grant any other relief(s), which is deemed fit and proper in the aforesaid facts and circumstances of the case." 2)....

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....the Hon'ble Supreme Court in the matter of Ghanshyam Mishra and Sons Private Limited vs. Edelweiss Asset Reconstruction Company and Ors., reported in (2021) 9 SCC 657. He would refer to paragraphs 99 to 102.1 thereof. The petitioner has challenged the subsequent notice and the order of attachment of the bank account issued under Section 226(3) of Income-Tax Act. 4) Learned counsel appearing for....