JUDGMENT - Dr. B.P. SARAF, J.:---By this writ petition, the petitioners seek to challenge the notice dated 12th August, 1987 issued by the Inspecting Assistant Commissioner of Income-tax under section 148 of the Income-tax Act, 1961 ("Act") for the assessment year 1983-84. The case of the petitioners is that the conditions precedent for issuance of notice under section 148 of the Act are absent in this case and hence the notice is wholly without jurisdiction.

2.We have heard the learned Counsel for the petitioners as well as for the respondents. We have perused the affidavit filed on behalf of the respondents. The material facts of the case are as under:

In the previous year relevant to the assessment year 1983-84, the petitioner company donated a sum of Rs. 2,00,000/- to one K.M. Scientific Research Centre. The said institution was approved for the purposes of section 35(1)(ii) by the Indian Council of Agricultural Research, Government of India for a period of one year. The approval was extended from time to time. There is no dispute that the approval was subsisting in the previous year relevant to the assessment year under consideration and for subsequent assessment years till it w

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