JUGDMENT - Dr. B.P. SARAF, J.:---By this writ petition, the petitioners seek to challenge, the summons dated 2nd August, 1994 issued by the Income-Tax Officer (TDS) Circle-Thane and the summons dated 10th November, 1994 issued by the Income-tax Officer (TDS) 1, Pune "under section 131/37/36 of the Income-Tax Act, 1961 / Wealth-Tax Act, 1957/Gift Tax Act, 1958" directing the petitioner company to produce the books of accounts and documents as specified therein as also the notices issued to show cause for imposition of penalty for non-compliance of the same. It is stated in the above summonses that the books of accounts and documents were required in connection with proceedings "under the Income-Tax Act, 1961/Wealth Tax Act, 1957 /Gift Tax Act, 1958". The case of the petitioners is that the summonses issued are illegal and without jurisdiction because they are issued without any application of mind by the concerned Income Tax Officer which is evident from the fact that even the portions not applicable have not been struck off in the notices. It is also stated that no proceedings were pending before either of the two Income Tax Officers under any of the enactments mentioned in the sum

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