Court held that the Revenue had submitted on advance instructions that it will withdraw the orders passed in respect of the petitioner and all consequent orders and shall afford an opportunity to the petitioner to reply to the Show cause notices. It was held that immediately after the lockdown is withdrawn by the Government, a period of two weeks reckoned therefrom is granted to the petitioner to reply to the Notices to the show cause issued by the respondent. Immediately after receiving replies to the Notices to show cause, the respondent shall be at liberty to take further steps in both the matters, in accordance with law. (AY.  2013-14)