( 1 ) THIS Appeal has been directed against the judgment and order dated May 16, 2001 passed by the learned single Judge in W. P. No. 1172 of 2000.

( 2 ) THE writ petitioners filed the writ petition being W. P. No. 1172 of 2000 challenging the competence, authority and/or jurisdiction of the respondents and/or sub-ordinate to the respondents like Inspector of Income Tax to make survey under section 133a of the Income Tax Act, 1961 (hereinafter referred to as the Act) and/or to issue summons under section 131 of the Act to enforce the attendance of any person to require the petitioners to produce or furnish documents and/or information in relation to tax deducted at source on the facts and circumstances mentioned in the writ petition.

( 3 ) THE case in brief with prayers in the writ petition as has been made out by the petitioners is inter alia as follows :-

( 4 ) ON 22nd February, 2000 several Inspectors from the office of the Joint Commissioner of Income Tax (TDS), Range-21, Calcutta, entered the office premises of the petitioner at 41, Chowringhee Road, Calcutta, and wanted to conduct survey under section 133a of the Act regarding tax deducted at source matters