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    <description>The court found the challenge to the notice without merit, noting the pandemic&#039;s impact on the hearing process. The petitioner was allowed to submit representations on the abatement of proceedings, directing the respondent to consider and pass a preliminary order within six weeks based on the petitioner&#039;s representation on the limitation issue. If unfavorable, orders on merits were to align with the ITAT&#039;s decision. No costs were awarded, and related petitions were closed.</description>
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      <description>The court found the challenge to the notice without merit, noting the pandemic&#039;s impact on the hearing process. The petitioner was allowed to submit representations on the abatement of proceedings, directing the respondent to consider and pass a preliminary order within six weeks based on the petitioner&#039;s representation on the limitation issue. If unfavorable, orders on merits were to align with the ITAT&#039;s decision. No costs were awarded, and related petitions were closed.</description>
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