Manipur High Court
Lourembam Sanjoy Singh vs Union Of India & 4 Ors on 17 July, 2026
Author: A.Guneshwar Sharma
Bench: A.Guneshwar Sharma
87-88
IN THE HIGH COURT OF MANIPUR
AT IMPHAL
WP(C) No.509 of 2026 with
MC (WP(C)) No.520 of 2026
Lourembam Sanjoy Singh ... Petitioner
-Versus-
Union of India & 4 Ors ... Respondents
BEFORE
HON’BLE MR. JUSTICE A.GUNESHWAR SHARMA
17.7.2026
Present Mr.S.Biswajit, learned senior counsel assisted
by Mr.Prabirkumar Haobam, and Mr.W.Sanatomba, learned counsel
for petitioner, Mr.Kh.Samarjit, learned DSGI assisted by
Mr.Nongdamba, learned counsel for Central Government. None
appears on behalf of respondent No.5, State Bank of India,
Porompat Branch, in spite of service of notice on 13.7.2026.
Petitioner is aggrieved by a Notice issued by the
Income Tax Official dated 16.3.2026 to the Branch Manager, SBI,
Porompat Branch, respondent No.5 for freezing Account of
petitioner for debit transaction and in response to that SBI,
Porompat Branch, issued the petitioner a Notice dated 24.3.2026
and two Bank Accounts have been kept on hold in response to the
intimation from the Income Tax Department.
It is submitted that petitioner has not been issued any
Notice under Section 226 (3) (i) (ii) and (iii) of the Income Tax Act,
1961. The penalty imposed by the Income Tax Department is
challenged by the petitioner before the Appellate Authority and
matter is pending before the Appellate Authority, i.e. Commissioner
of Income Tax (Appeal).
Mr.S.Biswajit, learned senior counsel for petitioner
made a limited prayer that during pendency of writ petition and
appeal before the Appellate authority, order of holding/freezing
Account be vacated.
This Court is the view that one opportunity may be
given to the SBI Authority for appearance. On the next date, an
endeavour will be made to dispose of the writ petition.
List on 23.7.2026.
JUDGE
Priyojit
RAJKUMA Digitally signed
by RAJKUMAR
R PRIYOJIT PRIYOJIT SINGH
Date: 2026.07.20
SINGH 10:19:41 +05’30’
