( 1 ) VALIDITY of searches and seizures, purported to have been made, in the premises of the petitioners is the subject matter of these writ petitions.

( 2 ) WE would consider the fact of the matter in brief separately :- contentions OF THE PETITIONERS :- c. W. P. Nos. 2999 and 2767 Of 2001 :-

( 3 ) ONE Ram Lal Mahajan Charitable Trust ( in short, the Trust ) was set up on or about 25. 01. 1968 wherefor an exemption in terms of section 12a of the Income Tax Act, 1961 (hereinafter referred to as, the Act ) was granted by the Commissioner of Income Tax. A trust deed was executed in terms whereof the objects of the original trust were elaborated. On or about 1. 3. 1979 a supplementary deed was also executed to conform to the provisions of Section 13 (5) of the Act whereafter, the Commissioner granted exemption in terms of Section 80g of the Act by an order dated 01. 01. 1980. It is stated that such exemption had been continued and the claims made by the trust under section 11 of the Act had been accepted.

( 4 ) FOR the assessment year 1997-98, the assessment proceedings were completed by the assessing officer ward No. 1, Panipat. Returns for the assessment years 1998-99 an