https://www.taxtmi.com/caselaws?id=790336 A demand reflected on the tax portal could not be enforced where the Revenue failed to produce the Section 143(1) intimation or prove its service on the assessee. The Bombay HC applied its prior view that, when an intimation under Section 143(1) creates a demand, that intimation must be served and cannot be replaced by a bare portal entry or unsupported demand record. As the respondents could not substantiate either the existence or service of the demand, the Court drew an adverse inference and held the demand unsustainable. Adjustment of a later-year refund against that unenforceable demand was therefore invalid. en-us Wed, 15 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790336 A demand reflected on the tax portal could not be enforced where the Revenue failed to produce the Section 143(1) intimation or prove its service on the assessee. The Bombay HC applied its prior view that, when an intimation under Section 143(1) creates a demand, that intimation must be served and cannot be replaced by a bare portal entry or unsupported demand record. As the respondents could not substantiate either the existence or service of the demand, the Court drew an adverse inference and held the demand unsustainable. Adjustment of a later-year refund against that unenforceable demand was therefore invalid. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790336