Sec. 143, 154 & 220 of Income-tax Act, 1961 — Recovery — The department raised the demand of Rs. 7,37,950 and Rs. 38,530 for the asst. yrs. 2012-13 and 2013-14 respectively against the petitioner. The Petitioner filed a detailed reply but no opportunity had been given and despite the receipt of the reply again a similar notice reiterating the demand was issued by the respondent. The petitioner submitted the rectification application but no action was taken on it. The grievance of the petitioner can be vindicated by issuing directions to the ITO to takes a call on the rectification application and to decide the same within a period of 45 days from the date of receipt of the copy of the order. Till then, the demand raised in question was ordered to be kept in abeyance. Writ petition disposed of.—PAIVA MANUFACTURING CO. vs. ITO.[2020] 26 ITCD Online 007 (KER)