Assessee had purchased huge quantum of bullion/jewellery from three sellers namely Shiv Sahai, Diamond and Surana for a sum of Rs. 234.15 crores. It had also paid commission to foreign and local agents for procuring buyers. Assessing Officer had disallowed  expenses  on the ground that the assessee could not produce any documentary proof to prove genuineness of said expenses. Assessee had filed a writ petition challenging order passed by Assessing Officer. Dismissing the petition the Court held that disputed question of facts cannot be adjudicated in writ proceedings. (AY. 2021-22)