Bank Accounts Cannot Remain Frozen After ITAT Remand of Tax Appeals: Gauhati HC

Adarsh Samaj Kalyan Samitee And Anr Vs Union of India And 4 Ors (Gauhati High Court) The Gauhati High Court disposed of a writ petition filed against freezing of bank accounts arising from income tax demands for Assessment Years 2021–2022 and 2022–2023. The petitioners challenged the continued freezing of their bank accounts despite the Income Tax Appellate Tribunal (ITAT), Guwahati Bench, having remanded the matter to the First Appellate Authority for fresh consideration. The assessment orders dated 14.03.2024 and 16.03.2024 had raised income tax demands of ₹1.45 crore and ₹3.07 crore...