(7)The Assessing Officer shall serve on the assessee or the deductor or the collector, a notice of demand in such form as may be prescribed specifying the sum payable,—(a)where an amendment enhances the assessment or reduces a refund already made or otherwise increases the liability of such assessee or the deductor or the collector; and(b)such notice shall be deemed to be issued under section 289 and the provisions of this Act shall apply accordingly.
