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    <title>2019 (4) TMI 216 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the Writ Petition challenging a reassessment order under Section 143(3) read with section 147 of the Income Tax Act, 1961 for the assessment year 2010-11. The petitioner disputed ownership of a bank account with cash credits, but the court held that examining factual disputes was not within its jurisdiction under Article 226. The petitioner was granted the opportunity to challenge the reassessment order before the Commissioner of Income Tax (Appeals) within one month, with no costs awarded.</description>
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      <description>The court dismissed the Writ Petition challenging a reassessment order under Section 143(3) read with section 147 of the Income Tax Act, 1961 for the assessment year 2010-11. The petitioner disputed ownership of a bank account with cash credits, but the court held that examining factual disputes was not within its jurisdiction under Article 226. The petitioner was granted the opportunity to challenge the reassessment order before the Commissioner of Income Tax (Appeals) within one month, with no costs awarded.</description>
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