Section 156 & 245 of the Income Tax Act, 1961 — Refund — Revenue is directed to grant  the refund together with applicable interest as there is no proof in the official records of the service of any demand on the assessee which department was claiming. Before taking drastic measures and addressing Communications which is being done in the case of the assessee, it was the duty of the official to ascertain weather there was a notice of demand that is valid, that its legality and validity is also based on satisfaction of the procedural requirements been fulfilled on whether indeed these procedure requirements are complied with and if he does not do it, he must face the consequences — Nu Tech Corporate Services Ltd. vs. Income Tax Officer [2018] 305 CTR (Bombay) 296