Article 226 Jurisdiction Not exercisable for Disputed questions of Facts: Madras HC

Poornima Textiles Vs Assessment Unit (Madras High Court) Madras High Court held that jurisdiction under Article 226 of the Constitution of India cannot be exercised for examination of disputed questions of facts since entire basis of assessment order is on the basis of erroneous/ non-existent facts. Facts- The present writ petition has been filed by petitioner challenging impugned order. Petitioner contested that the entire assessment is made on the basis of the alleged deposits made to the current account. It was also submitted that the above account do not relate to the petitioner, instead i...