The proceeding(s) before the Income Tax Department which had resulted in freezing of the bank accounts in the name of the CD is a proceeding of quasi-judicial nature and being so, such a proceeding is a “proceeding before any other authority’ as contemplated in the Section 14(1)(a) – Kitply Industries Ltd. through the Mr Bijay Murmuria, Resolution Professional Vs. Assistant Commissioner of Income Tax (TDS) – NCLT Guwahati Bench