Revenue authorities rejected assessee’s claim on ground that amount of refund had been adjusted against tax demand relating to subsequent assessment years 2003-04 and 2009-10. Assessee filed instant petition contending that no demand was ever raised in relation to aforesaid assessment years. It was noted that although revenue placed reliance upon copy of notice of demand found in official records, yet there was no evidence on record that such a notice under section 156 had been served on assessee. Thus, there was nothing in records which could attribute knowledge of tax demand to assessee. In view of negligent approach adopted by revenue authorities, impugned order passed by them was to be set aside and a direction was to be issued to grant refund to assesseealong with applicable rate of interest . Court also held that  Cost of Rs 1.50 lakhs was  levied on the revenue with in four weeks by the Officers from their salaries  Superiors should enter their Annual confidential Reports these lapses and errors. Superiors must initiate the requisite steps and if they include denial of nay promotional or monetary benefits to such officials, then, even such steps and measures be initiated in accordance with law. That is the minimal expectation of this Court.  (AY. 1993-94, 1995-96, 2002-03)