( 1 ) THE challenge in this writ petition is to the authorisation which had been issued by Director (Investigation), Income Tax Department (respondent No. 2) undersection 132 (1) of the Income Tax Act, 1961 (for short the Act) and the subsequent conduct of search and seizure carried out by respondents 3 to 6 under the said Act.

( 2 ) RI L. R. Gupta (petitioner No. 1) is a Senior Advocate of this Court. The other petitioners are members of his family. Petitioner No. 2, bis son, is also an Advocate. Petitioner No. 3 is the younger son of Shri L. R. Gupta and petitioners 4 and 5 are the wife and daughter, respectively, of petitioner No. 1.

( 3 ) IT is averred in the writ petition that the petitioners, alongwith some other persons had acqired Bhumidari rights in agricultural lands in Delhi. The said lands were acquired under the provisions of the Land Acquisition Act and awards in respect thereto were given. The amount of compensation awarded by the Land Acquisition Collector was claimed by three sets of claimants, (1) the Gaon Sabha of the Village in which the land was situated, (2) the proprietors/owners of the land and (3) Bhumidars, including the petitioners.

( 4 ) THE