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2019 (4) TMI 216

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..... possible in this Writ Petition under Article 226 of the Constitution of India, particularly when the facts are themselves disputed. In this light of the matter, this Writ Petition is dismissed. The Writ petitioner is at liberty to challenge the impugned order of re-assessment by way of statutory appeal before the Commissioner of Income Tax (Appeals) within a period of one (1) month from today .....

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..... al year 2009-2010 and allegedly standing in the name of the petitioner herein. 4. The petitioner had repeatedly taken a plea before the Assessing Officer to the effect that the account did not belong to him. However, the Assessing Officer had conducted enquiries with the Bank based on which the cash deposits made in the aforesaid account to the tune of ₹ 24,20,000/- out of the total depos .....

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..... g Form, KYC, address proof and name and address of the person introducing the account holder. The documents furnished were supplied to the petitioner, who disputed the signature on the documents stating that they were not his. Other objections were also raised. 7. I am of the categoric view that detailed examination of facts required to appreciate the petitioner's submissions is not possibl .....

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