Based on information collected by way of survey under section 133A of the  Act the Assessing Officer issued a notice to the assessee under section 148 for reassessment under section 147 . The writ petition filed by the assessee against the reassessment proceedings was dismissed by the single judge on the ground that remedy of statutory appeal was available to the assessee. On appeal  dismissing the appeal, that the matter involved a fact-finding exercise which could be effectively prosecuted before the competent authority under the statute and could not be a matter for invoking the discretionary jurisdiction of the court under article 226 . There was no irregularity, much less any illegality, with regard to the course ordered to be pursued by the single judge.( AY.2013-14)