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2004 (5) TMI 47 - HC - Income TaxLegality and and validity of the impugned notices u/s 148 - competent authority has recorded the reasons for initiating the proceedings after taking into consideration the sworn statement given by the petitioner before the competent authority - petitioner himself has appeared before the competent authority and stated on oath that he has sold 56 plots from 1984 to 1996 after forming layout. But, he has come up before this court taking a specific ground that the proceedings initiated and the notices issued by the respondent without assigning any reasons were without jurisdiction. The said submission and the specific ground taken by the petitioner in these petitions are contrary to the materials on record. Therefore, on the ground of suppression of material facts also, the writ petitions are liable to be dismissed
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