Assessee filed his return of income which was accepted and assessment was completed. After four years, Assessing Officer issued a reopening notice upon assessee in view of provisions of Explanation 1 to section 147 that material and books of account furnished by assessee qua relevant assessment year were insufficient despite exercise of due diligence to discover escaped income. Writ petition was filed to quash the notice. Dismissing the petition the Court held that in writ jurisdiction the court could not go into sufficiency of reasons assigned specially when case was pending before Assessing Authority to adjudicate upon in regard to alleged escapement of income for relevant year. Writ was dismissed. (AY. 2013-14)