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    <description>The court addressed issues related to assessment orders by Income Tax Authorities against retired personnel, focusing on undue hardship faced and stay petitions filed. In response to the COVID-19 pandemic, the court directed banks to allow petitioners to operate their accounts, with specific conditions. One petitioner had funds set aside in a fixed deposit account pending appeal, while the other was permitted to operate their account after paying a sum. The court emphasized these measures due to the pandemic and urged prompt decision-making by the appellate authority, with the cases to be listed before the appropriate Bench post-normal court operations.</description>
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