The Assessing Officer passed the reassessment order. The assessee filed writ petition   and contended that a bank account was opened in his name without his knowledge and that transactions in such account resulted in re-assessment order.  Since fact that a bank account was opened in name of assessee without his knowledge and that transactions in such account resulted in reassessment order were disputed questions of fact which could not be conveniently addressed in proceedings under article 226. Writ petition is dismissed.