https://www.taxtmi.com/caselaws?id=469008 Interim protection was granted against the income tax demand because the petitioners said their bank accounts were frozen by the Enforcement Directorate, preventing payment of statutory dues. The Court found a prima facie case and held that the balance of convenience favoured the petitioners, particularly since the authorities gave no explanation for the effect of the Delhi High Court order permitting payment of statutory dues despite frozen accounts. The demand for the assessment years 2019-20 and 2020-21 was stayed, subject to any modification, clarification or vacation of that Delhi High Court order, and the matter was directed to continue with counter affidavit and rejoinder. en-us Mon, 04 Aug 2025 00:00:00 +0530 Thu, 28 May 2026 18:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469008 Interim protection was granted against the income tax demand because the petitioners said their bank accounts were frozen by the Enforcement Directorate, preventing payment of statutory dues. The Court found a prima facie case and held that the balance of convenience favoured the petitioners, particularly since the authorities gave no explanation for the effect of the Delhi High Court order permitting payment of statutory dues despite frozen accounts. The demand for the assessment years 2019-20 and 2020-21 was stayed, subject to any modification, clarification or vacation of that Delhi High Court order, and the matter was directed to continue with counter affidavit and rejoinder. Case-Laws Income Tax Mon, 04 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469008