6.This Court is of the considered opinion that such factual adjudications cannot be undertaken by the High Court under Article 226 of the Constitution of India. The only requirement contemplated under Section 147 of the Income Tax Act, 1961 is to ensure whether the authority competent has reason to belief for reopening of Assessment in respect of the income chargeable to Tax as escaped assessment. In the present case, the reasons furnished for reopening reveals that an immovable property was purchased for construction amounting to Rs.1,05,02,000/-, Interest from AXIS Mutual Fund as reflected in 26AS of Rs.57,600/- and further, the Premia from MAX NEW YORK LIFE INSURANCE COM LTD of Rs.2,62,901/-. All these reasons are furnished for reopening of Assessment are to be adjudicated with reference to the documents and evidences and or informations made available. Roving cannot be conducted by the High Court under Article 226 of the Constitution of India in a Writ Proceedings. If any prima facie case is established and the competent authority has reason to belief regarding Tax escaped assessment, then the authority must be permitted to proceed with the assessment or re-assessment. In the present case, the petitioner made an attempt to adjudicate the issues on facts by holding that mere purchase of property is not a ground to invoke under Section 147 of the Income Tax Act. Beyond the facts, the transactions made, the sources on hand and other details are to be scrutinized by the Assessing Officer for the purpose of forming an opinion. Admittedly the petitioner has not filed Returns of income for the Assessment Year 2011-2012. Therefore, the Assessment or Re-Assessment is to be made with reference to the reasons furnished. This being the factum established, the petitioner has to proceed with the process by producing all the documents and evidences to defend their case.
