Assessee’s appeal was dismissed due to an ongoing moratorium on account of initiation of insolvency resolution proceedings by the CIT(A). On appeal the asessee contended that no demand/proceedings pertaining to pre-CIRP periods survived after passage of order of NCLT and that section 156A authorizes Assessing Officer to modify demand order in conformity with order of adjudicating authority.  Section 156A provides that where any tax, interest, penalty, fine or any other sum in respect of which a notice of demand has been issued under section 156, is reduced as a result of an order of an Adjudicating Authority as defined in IBC, Assessing Officer shall modify demand payable in conformity with such order and shall thereafter serve on assessee a notice of demand specifying sum payable, if any, and such notice of demand shall be deemed to be a notice under section 156 and provisions of Act shall apply accordingly. Tribunal directed the  Assessing Officer  to take necessary action under section 156A accordingly. (AY. 2008-09 to 2013-14, 2016-17 to 2018-19)