Upon receipt of the order under S.  143(1) of the  tax the asessee filed rectification application  for set off  brought forward losses .The Department raised demands for the assessment years 2012-13 and 2013-14. The assessee submitted that according to the information downloaded from the Department’s website the rectification application was forwarded to the jurisdictional Assessing Officer but no action had been taken. On a writ the Court held that  the records revealed the pendency of the rectification application which stood transferred to the jurisdictional Assessing Officer. The grievance of the assessee could be vindicated by issuing directions to the Department to take a call on the rectification application and to decide it within a period of 45 days. Till then, the demands raised were to be kept in abeyance. The assessee would be at liberty to assail the outcome of the decision of the rectification petition if he so chose.( AY.2012-13, 2013-14)