Good afternoon. Whether the final order of NCLT declaring the company as insolvent has any overriding effect on the pending income tax assessment proceedings like assessment, 148, or the prosecution proceedings. If so, UNDER which sections of Companies Act and IT ACT. Whether the IRP will appear as representative company before the IT proceedings in the case of no company board and management. What would be the recourse if the NCLT did not address the claim petition moves by the Department informing the arrears. Whether the IRP is included in the Income tax Act to represe t the liquidated company. Any supporting case law plz. Regards.