Page No.# 1/3 GAHC010055212026 undefined THE GAUHATI HIGH COURT (HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : WP(C)/1695/2026 RAMEN DEKA SON OF LATE RAMESH CHANDRA DEKA, RESIDENT OF CHILARAI NAGAR PATH, LAXMI NAGAR, JAPORIGOG, DISTRICT- KAMRUP (M), ASSAM- 781005 VERSUS THE UNION OF INDIA AND 5 ORS REPRESENTED BY THE SECRETARY TO THE GOVERNMENT 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 COMMISSIONER (APPEALS) OF INCOME TAX DEPARTMENT NATIONAL FACELESS APPEAL CENTRE C-LOCK 4TH FLOOR CIVIC CENTRE MINTO ROAD NEW DELHI- 110002 4:THE ASSESSMENT UNIT INCOME TAX DEPARTMENT NATIONAL FACELESS APPEAL CENTRE 2ND FLOOR E-RAMP JAWAHARLAL NEHRU STADIUM NEW DELHI- 110003 5:THE INCOME TAX OFFICER ACIT CIRCLE-2 AAYAKAR BHAWAN CHRISTIAN BASTI G.S.ROAD GUWAHATI- 781005 Page No.# 2/3 6:THE BRANCH MANAGER HDFC BANK LTD. PANBAZAR BRANCH JASWANTA ROAD PANBAZAR GUWAHATI ASSAM- 78100 Advocate for the Petitioner : MR. R S MISHRA, MS N B KAYASTHA,MS. A B KAYASTHA,MR. A N I HUSSAIN,MR. R DUBEY,MS. M DEY,MS B SARMA Advocate for the Respondent : DY.S.G.I., SC, INCOME TAX DEPTT.,MR. P SARMAH (R-6),R BASUMATARY (R-6),MR R CHAKRAVORTY (R-6),SC, GST BEFORE HONOURABLE MR. JUSTICE MANISH CHOUDHURY ORDER Date : 26.05.2026 Heard Mr. R. Dubey, learned counsel for the petitioner; Mr. J. Chopra, learned Standing Counsel, Income Tax Department for the respondent nos. 2-5; and Mr. R. Chakravorty, learned counsel for the respondent no. 6. Mr. Chopra has handed over to Mr. Dubey a copy of the Notice dated 19.02.2024 issued under Section 226[3] Clause [1] of the Income Tax Act, 1961 by the respondent Income Tax Department [marked & kept with the case record as Document – ‘A’] whereby the Bank Account of the petitioner maintained at the respondent no. 6 Bank has been kept debit- freezed. Mr. Dubey, having received a copy of the said Notice, has submitted that since the appeal preferred against the Assessment Order dated 15.03.2023 is presently pending before the First Appellate Authority, the petitioner may be allowed to withdraw this writ petition, with the liberty to seek recourse to appropriate remedy as permissible under the law. In view of the above submission made by Mr. Dubey, learned counsel for the petitioner, Page No.# 3/3 the writ petition is dismissed on withdrawal, with the liberty as sought for. JUDGE Comparing Assistant