Adarsh Samaj Kalyan Samitee And Anr Vs Union of India And 4 Ors (Gauhati High Court)
The petitioners, a society, challenged recovery actions initiated by the Income Tax Department for Assessment Years 2021–22 and 2022–23 after assessment orders and consequential demands were passed. Their first appeals were dismissed, following which second appeals were filed before the Income Tax Appellate Tribunal. During the pendency of these appeals, the Department initiated recovery proceedings by freezing the petitioners’ bank accounts, prompting the filing of the present writ petition before the Gauhati High Court.
The petitioners contended that the Tribunal was not functioning regularly, while the Department submitted that although the Tribunal was functioning, stay applications were heard on specified days. The Court noted that the Tribunal was available and functioning and accordingly requested it to expeditiously take up the pending second appeals and any interim applications filed therein.
The writ petition was disposed of with a direction to the Tribunal to consider the appeals and interim prayers as expeditiously as possible, preferably on or before 22.12.2025. The Court further ordered that, until 22.12.2025, the recovery proceedings for the relevant assessment years shall not be given effect to.
FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT
