further clarified that contravention of the order would render the Branch Manager liable under Section 275A of the IT Act and the same would result in penal action. 3.3 In compliance of the aforesaid order, the appellant-bank stopped the operation of the bank accounts, bank lockers and fixed deposits of the individuals/entities mentioned in the order. Further, on 7th October,2021, the appellant-bank 3blocked the bank accounts of the income-tax assesses named in the order and also sealed the bank locker bearing No. 462 belonging to Smt. Sunita Khemka. 3.4 Subsequently, on 1st November, 2021, Respondent No. 5 issued an order to the Branch Manager of the appellant- bank at its aforementioned branch thereby directing the appellant-bank to revoke the restraint put on the bank accounts of Smt. Sunita Khemka and three other persons, in view of the restraining order dated 5th October, 2021 passed under Section 132(3) of the IT Act. Accordingly, the said persons, including Smt. Sunita Khemka,