Page No.# 1/3 GAHC010080872026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/2238/2026 ADARSH SAMAJ KALYAN SAMITEE AND ANR A SOCIETY HAVING ITS REGISTERED OFFICE AT B ELAGURI NATUN B AZAR, P.O. SOLMARI,P.S. RUPAHI, SALMARA BARI NAGAON, KANDHULIMARI, B.O. ASSAM-782123, REPRESENTED BY ITS SECRETARY SRI NAZIR HUSSAIN I.E. PETITIONER NO. 2. 2: SRI NAZIR HUSSAIN SON OF SRI AMSOR ALI RESIDENT OF HOUSE NO. .26 KANAKLATA PATH HATIGAON CHARIALI P.O. AND P.S. HATIGAON DIST. KAMRUP (M), ASSAM VERSUS THE UNION OF INDIA AND 4 ORS REPRESENTED BY THE SECRETARY TO THE GOVT. OF INDIA, MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, NORTH BLOCK, SECRETARIAT BUILDING, NEW DELHI-1. 2:NATIONAL FACELESS ASSESSMENT CENTRE DELHI 2ND FLOOR E-RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI-3. 3:THE ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL FACELESS ASSESSMENT CENTRE 2ND FLOOR E-RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI-110003. Page No.# 2/3 4:THE JOINT COMMISSIONER (APPEALS) OR THE COMMISSIONER OF INCOME TAX (APPEALS) NATIONAL FACELESS APPEAL CENTRE C-BLOCK 4TH FLOOR CIVIC CENTRE MINTI ROAD NEW DELHI-110002. 5:INCOME TAX OFFICER WARD -NAGAON AYAKAR BHAWAN R.K. ROAD NAGAON ASSAM PIN-782001 Advocate for the Petitioner : MR. R S MISHRA, MS. M DEY,MS B SARMA Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX BEFORE HONOURABLE MR. JUSTICE KAUSHIK GOSWAMI ORDER Date : 29.04.2026 Heard Mr. R. S. Mishra, learned counsel appearing for the petitioners. Also heard Mr. S.C. Keyal, learned Senior Counsel/Standing Counsel, Income Tax Department assisted by Mr. K. Jain for the respondent Nos.2 to 5 and Mr. S. K. Medhi, learned counsel appearing for the respondent No.1. 2. Considering the subject matter involved and as agreed to by the learned counsels for the parties, the instant writ petition is taken up for final disposal at the motion stage. 3. The grievance of the petitioner, in brief, is that pursuant to the Assessment Orders dated 14.03.2024 and 16.03.2024, pertaining to Assessment Years 2022–2023 and 2021–2022 respectively, demands of income tax to the tune of ₹1,45,71,045/- (Rupees One Crore Forty-Five Lakh Seventy-One Thousand Forty-Five) and ₹3,07,81,392/- (Rupees Three Crore Seven Lakh Eighty-One Thousand Three Hundred Ninety-Two) were raised. 4. Against the aforesaid Assessment Orders, the petitioners preferred two separate appeals before respondent No. 4. However, the said appeals were dismissed vide order dated 25.08.2025. Aggrieved thereby, the petitioners preferred second appeals before the Income Tax Appellate Tribunal, Guwahati Page No.# 3/3 Bench, under Section 253 of the Income Tax Act, 1961 (hereinafter referred to as “the Act of 1961”). During the pendency of the appeals, the bank accounts of the petitioners were frozen by respondent No. 5. However, the learned Appellate Tribunal, vide orders dated 22.01.2026 and 02.02.2026, pertaining to Assessment Years 2021–2022 and 2022–2023 respectively, allowed the appeals and remanded the matter to respondent No. 4 for fresh consideration. 5. Despite the remand of the matter, it is contended by the petitioners that their bank accounts have not been de-frozen till date. Learned counsel for the petitioners submits that the failure of the respondents to de-freeze the bank accounts, despite remand of the matter to the First Appellate Authority, is wholly unreasonable and has brought the petitioners’ business to a grinding halt. 6. Learned counsel Mr. S.C. Keyal submits that in a matter of similar nature, a Coordinate Bench of this Court in Pathakpur Somabai Samitee vs. Union of India & 6 Ors. in W.P.(C) No. 5496/2025, taking note of the decision of the Kerala High Court in Rajendran Mylat Puthenveedu vs. Additional/Joint/Assistant Commissioner of Income Tax/Income Tax Officer & Ors., vide order dated 04.03.2024 passed in WP(C) No. 38745/2023, directed the Appellate Authority to dispose of the appeal in accordance with law and, till such time, not to enforce any demand. 7. Having considered the submissions advanced by the learned counsel for the parties, and upon perusal of the materials available on record, as well as keeping in mind the decisions of the Coordinate Bench of this Court and the Kerala High Court, this Court is of the opinion that a similar order would serve the ends of justice. 8. Accordingly, it is directed that the appeals pending before the Appellate Authority be disposed of expeditiously, preferably within an outer limit of two (2) months from today. It is further directed that, till such appeals are decided in accordance with law, the bank accounts of the petitioners shall be de- frozen and the petitioners shall be permitted to operate the same. This direction shall, however, be subject to the final decision that may be taken by the Appellate Authority in the appeals. 9. The writ petition accordingly stands disposed of. JUDGE Comparing Assistant