The ITO issued a notice under section 148A(b) alleging the sale of two properties for Rs. 93 lakhs. The assessee submitted that he had sold only one property for Rs. 46.50 lakhs and the transaction was likely reported twice. The ITO, however, passed an order under section 148A(d) treating the entire Rs. 93 lakhs as capital gain. The High Court quashed the order and the consequential notice under section 148. It held that the onus was on the ITO to prove that two transactions had in fact occurred, as an assessee cannot be asked to prove a negative. The Court further observed that the entire sale consideration cannot be treated as capital gain without deducting the cost of acquisition. Accordingly, the matter was remanded for de novo consideration. (AY. 2015-16, 2016-17)