The Income Tax Department has served a fresh notice of Rs 1,823 crore to the Congress a day after the Delhi High Court rejected the party’s petitions challenging the tax reassessment proceedings for the financial years 2017-’18 to 2020-’21, reported PTI on Friday.

The notice is for assessment years 2017-’18 to 2020-’21 and includes penalty and interest.

Speaking at a press conference after receiving the notice, Congress leader Jairam Ramesh said on Friday that the Bharatiya Janata Party was “indulging in tax terrorism” ahead of the Lok Sabha polls.

“The BJP’s tactics for the polls is to financially cripple the Opposition parties, especially the Congress,” said Ramesh.

Congress treasurer Ajay Maken said that the BJP has not furnished the details for the funding worth Rs 42 crore it received in 2017-’18 from 1,297 persons, which is in violation of the Representation of the People Act. “The I-T department should raise the demand of over Rs 4,600 crore from it,” he said, adding that the amount would include interest for the last seven years.

Maken said that the Congress will move the Supreme Court early next week against the notice.

On February 16, the party announced that its bank accounts had been frozen on “flimsy grounds” in connection with a tax demand dispute. Maken had said that the accounts were frozen on an income tax demand of Rs 210 crore for the financial year 2018-’19.

Later in the day, the Income Tax Appellate Tribunal had allowed the Congress to operate its bank accounts but ordered it to maintain Rs 115 crore as a lien, effectively freezing these funds.

A lien is a legal claim against the assets of an individual or business accused of having failed to meet tax liabilities.

On March 21, the Congress again pointed out that the Income Tax department had frozen all its bank accounts.

“No court is saying anything, the Election Commission is silent, no other institution is saying anything and the media is not saying anything,” he said. “The people of India are being robbed of their Constitution and democratic structure.”

High Court reject Congress’ plea

On Thursday, a bench of Justices Yashwant Varma and Purushaindra Kumar Kaurav dismissing the Congress’ petitions challenging the income tax reassessment proceedings, stating that it was within the ambit of the recent judgement pronounced by the court.

On March 22, the bench had dismissed the Congress’ petitions against the income tax reassessment proceedings for the financial years 2014-’15, 2015-’16 and 2016-’17.

The court had said that the Income Tax Department “appears to have collated substantial and concrete evidence warranting further scrutiny and examination” under the Income Tax Act.