Dismissing the appeal of the Revenue the Court held that the Department had not led any cogent and convincing evidence to prove its case. The Tribunal observed that with respect to the notice, the assessee had submitted a reply in which it had taken up the issue with regard to jurisdiction of the assessing authority to issue such notice. Hence, the Tribunal had rightly observed that it could not be held that the assessee had acquiesced to the jurisdiction. As per Central Board of Direct Taxes instructions, the burden was on the authority assuming jurisdiction to show and establish that such instructions had been duly complied with and satisfied in letter and spirit. Since the notice under section 143(2) was not in terms of the instructions of the Central Board of Direct Taxes, both the notice under section 143(2) and the assessment were without jurisdiction and were accordingly quashed.(AY.2006-07)