Assessee had paid both income-tax and FBT through a single challan dated 13-6-2008. These payments made through a composite challan were separately indicated in return of income filed for assessment year 2009-10.  However, while processing return of income, entire amount was adjusted against income-tax liability, thereby, creating liability of FBT demand along with interest charged under section 115WJ.  Assessee submitted that since no demand notice concerning interest component of FBT demand was served on assessee, liability did not ensue. CIT(A) held that the dispute arise out of order passed for assessment year 2009-10, it cannot be subject matter of appeal for the assessment year 2017-18. On appeal the Tribunal held that  It was clearly borne out from record that assessee, indeed, had discharged its FBT liability for assessment year 2009-10 in June, 2008 itself and it was only department which had appropriated FBT liability towards income-tax.  The reason for negating assessee’s claim was that assessee was aware of tax liability uploaded by revenue on e-filing portal.  However, mere reflection of demand on e-filing portal did not absolve revenue from properly serving intimation and demand notice qua FBT liability. Since revenue had failed to establish that intimation and demand notice concerning FBT demand was ever served on assessee, interest charged under section 220(2) on assessee is  deleted. (AY. 2017-18)