https://www.taxtmi.com/caselaws?id=791944 Where no assessment order or demand notice was available and served, a tax demand shown only on the portal could not be treated as legally enforceable. The court held that, in the absence of a valid assessment order and service of demand notice, the consequential adjustment of refund had no legal foundation. The intimations issued under section 245 of the Income-tax Act were therefore quashed, the outstanding demand entry was directed to be deleted, and the amount adjusted from the refund was ordered to be returned with applicable interest. en-us Mon, 11 May 2026 00:00:00 +0530 Wed, 20 May 2026 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791944 Where no assessment order or demand notice was available and served, a tax demand shown only on the portal could not be treated as legally enforceable. The court held that, in the absence of a valid assessment order and service of demand notice, the consequential adjustment of refund had no legal foundation. The intimations issued under section 245 of the Income-tax Act were therefore quashed, the outstanding demand entry was directed to be deleted, and the amount adjusted from the refund was ordered to be returned with applicable interest. Case-Laws Income Tax Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791944