Assessee is  engaged in manufacture of edible oils.In relevant assessment year, Assessing Officer received information that one, R. Srinivasan has deposited cash of substantial amount in his bank which was subsequently transferred to assessee. Assessing Officer thus, held that said amount was to be treated as income from unexplained sources under section 68 of the Act. Assessee claimed that amount deposited by R. Srinivasan  was towards purchase of edible oil and trade advances.  However, Assessing Officer issued reopening notice and passed reassessment order treating said amount as unexplained income. In writ petition, assessee challenged reassessment order on grounds that Assessing Officer in assessment order passed in case of  R. Srinivasan    accepted certain sum which related to payment made towards purchase of edible oil and balance sum was treated as unaccounted income, however, in case of assessee entire sum was treated as unaccounted income. Single judge considering said submissions dismissed writ petition, by relegating assessee to file statutory appeal before Appellate Authority. On appeal the Division Bench held that  case involved factual aspects which had to be determined by Appellate Authorities, Single Judge had correctly opined that any error committed or mistake committed by Assessing Officer in considering such reply given by assessee being a minute factual details, could not be gone into by High Court under article 226 of  the Constitution.  (AY. 2013-14)