Whether HC can exercise its jurisdiction under Article 226 pertaining to sufficiency of reasons for formation of belief u/s 147 of the I-T Act 1961?

Delhi High Court AGR Investment Ltd. versus Addl. Commissioner of Income Tax and Another WP(C) No. 7517/2010 Judgment Reserved on: 9th November, 2010, Judgment Pronounced on: 7th January, 2011 ORDER By this writ petition preferred under Article 226 of the Constitution of India, the petitioner has prayed for issue of a writ of certiorari for quashment of the notice dated 25th February, 2010 issued under Section 148 of the Income Tax Act, 1961 (for brevity „the Act?) for the assessment year 2003- 04 and further to quash the order dated 28th June, 2010 whereby the objections raised by the peti...