Notice under clause (d) of section 148A of the Act was issued to the assessee based on information that the income chargeable to tax for the  had escaped assessment within the meaning of section 147 of the Act. The notice indicated that the information from the Central Information Branch was that in Andhra Bank, Kaikalur, stating that certain cash was deposited in the bank account of the assessee.  The assessee filed explanation stating that the assessee had only one bank account. However without verifying the    explanation of the assessee order was passed. On writ the Court held that a perusal of the explanation by the assessee and the material would show that the assessee only had one bank account in the Andhra Bank at Kaikaluru. To prove that he had no other account at the Kaikaluru branch, in which he had deposited Rs.26,00,000, would be practically impossible. A negative fact cannot be proved. On the other hand, if there were material to show that the assessee had another bank account, it would be useful for the respondent to verify it and place material in support of it. Apart from that, the Annual Information Return did not mention the bank account number or the branch of the Andhra Bank in the show-cause notice. In such an event, it would be difficult for the assessee to explain the deposit of Rs.26,00,000. In respect of information furnished under Central Information Branch, the assessee was able to explain the deposits made in the  which tallied with the figures mentioned in the notice. The order under section 148A and the consequent notices were held to be not valid.  The Assessing Officer was directed to pass fresh order after giving a reasonable opportunity of hearing. (AY. 2015-16)