Modification of demand notice: tax demand must be updated when insolvency orders reduce assessed liabilities. If a notice of demand under section 289 concerns sums reduced by an order of the adjudicating authority under the Insolvency and Bankruptcy Code, the Assessing Officer must serve a modified notice of demand specifying the sum payable, which is treated as a notice under section 289; if that insolvency order is modified on appeal, the modified notice must be revised to reflect the appellate modification.