Demand recovery kept in abeyance pending fresh reconsideration after personal hearing on disputed repayment calculations.

The impugned demand and recovery proceedings were kept in abeyance because the petitioner disputed the balance payable on the basis of substantial repayments already made and sought an opportunity to produce payment particulars and vouchers. The High Court directed reconsideration of the matter afresh after granting personal hearing, so the assessing authority must re-examine the petitioner's representation before proceeding further.

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Issues: Whether the impugned demand and recovery proceedings were liable to be kept in abeyance and the matter reconsidered after granting personal hearing to the petitioner.

Analysis: The challenge was to the demand raised by the assessing authority on the footing that the petitioner had already made substantial repayments and that the calculation of the balance payable was disputed. The petitioner also sought an opportunity to place payment particulars and vouchers before the authority. In view of the respondents' statement that the representation could be considered after notice, the Court directed that the impugned order be kept in abeyance and that the case be reconsidered afresh after giving personal hearing.

Conclusion: The impugned demand was suspended temporarily and the respondents were directed to reconsider the matter after personal hearing, which is in favour of the petitioner to that extent.

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