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    <description>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&#039;s representation before proceeding further.</description>
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      <description>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&#039;s representation before proceeding further.</description>
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