A bench headed by Justice Vikramajit Sen dismissed BSP supremo Mayawati's plea seeking to restrain the department from re-assessing her income claiming that a prior mandatory notice was not served on her.

The court, while passing the order, said Mayawati has failed to prove her case.

The UP chief minister had moved the court challenging IT department's decision to re-assess her income for 2001-02.

Mayawati, in her petition, had claimed that she did not receive any notice from the Income Tax department which is mandatory under the Income Tax law for reassessing income.

She had earlier on January seven slammed the Income Tax department for reassessing her income without serving her the notice.

"The department initiated proceeding against me without serving me the notice which is mandatory in law," she had claimed seeking a direction to set aside the department's proceedings.

The IT department had refuted her contentions.

"Notice was issued on March 24, last year at her Humayun Road residence in Delhi but it was said that she had shifted to Lucknow. The notice was then sent by mail to her Nehru Road address. It was then re-directed to Chief Ministerial residence at Kalidas Road and then it returned back to the department," the IT department had claimed.

The BSP chief, however, had denied that she refused to receive the IT department's notice. She also refuted the charge that the notice was re-directed by her to another address.

Mayawati is also facing a case of alleged tax evasion in the High Court for the assessment year 2003-04 which was filed by the IT department against Income Tax Appellate Tribunal's decision giving her a clean chit.

The Tribunal in November, 2007 had held that gifts amounting to Rs 65 lakh were given to Mayawati by her supporters out of love and affection and they were not taxable income.