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    <title>Modification and revision of notice in certain cases</title>
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    <description>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.</description>
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    <pubDate>Thu, 14 Aug 2025 17:33:53 +0530</pubDate>
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      <title>Modification and revision of notice in certain cases</title>
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      <description>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.</description>
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      <pubDate>Thu, 14 Aug 2025 17:33:53 +0530</pubDate>
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