K.S.HEGDE, J.

(1) THE writ petition filed by the appellants was summarily dismissed by a division bench of the Delhi High court. While dismissing the writ petition the learned Judges gave a speaking order. Against that decision this appeal has been brought by certificate. After some discussion the Counsel for the appellants sought the permission of the court to withdraw the writ petition in the peculiar circumstances of the case. This writ petition is primarily directed against certain communications sent by the Central Board of Direct Taxes dated 18/03/1970 and 25/07/1970 respectively to the appellants. We were informed by the Counsel for both the parties that the decisions conveyed in those communications were not made in exercise of any of the powers conferred on the Board by any law. They were merely replies to the communications sent by the appellants. They cannot be even considered as directions under S. 119 of the Income-tax Act, 1961, as they pertain to decisions to be taken by concerned taxing authorities. The Board is not competent to give directions regarding the exercise of any judicial power by its subordinates. The opinions expressed in those comm