A show cause notice was issued upon assessee to provide information regarding accommodation entries received by it from an entity, namely, Surya Trading Company (STC).   No reply was received, another notice was issued under section 148A(b) and reassessment proceeding was initiated. Assessee filed a writ petition against the said notice contending that  the  said transaction was done in course of business. Dismissing the petition the Court held that  the  assessee had not placed on record any documents explaining and substantiating nature of its transaction with Surya Trading Company  (STC).  Further, revenue’s contention that assessee was beneficiary of an accommodation entry and assessee’s contention that transaction was done in course of business were rival pleas and their determination was pure question of fact, which was to be determined by statutory authorities after appreciation of evidence. Writ petition was dismissed.(AY. 2013-14)