On the basis of observation made by the Commissioner (Appeals) in the assessment  of company in which assessee was director held that erstwhile directors had received a certain sum each by way of repayment of loan taken from escrow agent which would have to be considered for assessment in their hands under section 28(iv) of the Act. On basis of said order, section 148 notice was issued to assessee. On writ the assessee made a submission that he was not a director of company at that time, and without even hearing him and not providing any opportunity to defend his case, order was passed  disposing the objections. Dismissing the petition the Court held that   disputed facts could not be adjudicated in writ proceedings, all such disputed facts were to be verified by competent authority and, thus, initiation of reassessment was justified. (AY. 2009-10)