R.P. SETHI, C.J.

1. CONSTITUTIONAL validity of ss. 234A, 234B and 234C of The IT Act, 1961 (hereinafter referred to as "the Act"), inserted by The Direct Tax Laws (Amendment) Act, 1987, was challenged by The appellants-assessee in various writ petitions filed by them, which were dismissed by The learned single Judge, vide The judgment impugned in these appeals.

2. It was submitted on behalf of The appellants that The offending sections were penal in nature, without providing for any safeguards or even an opportunity of being heard, which violated The constitutional guarantees of The assessees. It was submitted that as The offending provisions were penal in character, it required that The assessee were entitled to be heard before they could be punished under The said provisions and as The opportunity of being heard has been denied, The offending sections were liable to be struck down as ultra vires. It was argued in The alternative that in case The sections are not declared unconstitutional, The Court may give such an interpretation, which may require The authorities under The Act to afford an opportunity of being heard, before any order is passed under The aforesaid provisio