The Assessing Officer passed the assessment order on the basis of the FIR lodged by the daughter of the assessee under S. 406, 498A, etc. of IPC against her in-laws.In the FIR, it was recorded that the assessee has spent a sum of Rs. 8 lacs apart from giving other articles at the time of marriage. Respondent-IT Department on the basis of aforesaid FIR initiated proceedings against the assessee alleging that he has concealed his income. At the time of passing of the  orders, the assessee was in a vegetative state and he could not participate in the assessment proceedings. Respondent-Department was duly intimated about the health of the assessee still ex parte assessment order was passed. FIR stands quashed by this Court on the basis of compromise arrived at between the parties and there is no finding by Criminal Court to the effect that assessee had given/spent a sum of Rs. 30 lakhs on the occasion of marriage of his daughter. On writ the Court held that  Respondent-Department concededly has neither conducted independent investigation nor brought on record evidence to the effect that the assessed actually earned the assessed amount during the relevant assessment year. In the absence of any concrete evidence, demand cannot be created on assumptions and presumptions. Order and all subsequent demand notices are set aside.