12standing in these accounts IMMEDIATELY to the bearer of this letter and send a statement of the said accounts since the opening of the accounts along with copy of account opening form to this office within 7 (seven) days of receipt of this order.” 13. It will also be relevant to refer to the Revocation Order dated 1st November 2021, issued by the Deputy Director of Income-Tax (Inv.) Unit-2(2), Guwahati, which reads thus: “Sub: Revocation of order under section 132(3) of the Income Tax Act, 1961 in respect of Bank Accounts, Lockers, Fixed Deposits, etc.-reg. Ref:- This office’s letter No.DIN/AC/DDIT/U 2(2)/GHY/2021-22, dated 05.10.2021. In this connection this is to state that, restrain order u/s 132(3) of the Income Tax Act, 1961, were put on the following bank accounts of the persons as stated below. The restrain order put on the following bank accounts only may be revoked by your kind self and they may be allowed to operate these accounts. Sl. Name of Account No. No. Account