https://www.taxtmi.com/caselaws?id=25008 The court held that the Income-tax Officer lacked jurisdiction in issuing notices under section 148 of the Income-tax Act for assessment years 1965-66 to 1972-73. The burden of proof lies on the Department to establish jurisdiction, and if lacking, the notice can be quashed under article 226 of the Constitution. It was determined that no capital gains were earned before the land acquisition in 1971, and for the assessment year 1972-73, there was no failure to disclose material facts. As a result, the notices were quashed, and the petitions were allowed. en-us Fri, 12 Feb 1988 00:00:00 +0530 Sat, 23 Jan 2010 17:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25008 The court held that the Income-tax Officer lacked jurisdiction in issuing notices under section 148 of the Income-tax Act for assessment years 1965-66 to 1972-73. The burden of proof lies on the Department to establish jurisdiction, and if lacking, the notice can be quashed under article 226 of the Constitution. It was determined that no capital gains were earned before the land acquisition in 1971, and for the assessment year 1972-73, there was no failure to disclose material facts. As a result, the notices were quashed, and the petitions were allowed. Case-Laws Income Tax Fri, 12 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25008