JUDGMENT :

D.A. Mehta, J.

1. This petition has been preferred challenging notices issued under Section 148 of the Income-tax Act, 1961 (the Act) for Assessment Years 1995-96, 1996-97 and 1997-98.

2. The petitioner is a partnership firm, who is assessed to tax under the Act. The petitioner has business of selling fresh vegetables on commission basis in the market outside Jamalpur Gate. The market is run and managed by Agricultural Produce Market Committee (APMC). The petitioner purchases vegetables from farmers and sells the same. According to the petitioner, the petitioner is supposed to get 5% commission on sales as decided by APMC and the petitioner is required to pay market fee at the @ 0.50 paise on every Rs. 100/- of sale, which the petitioner collects from the purchasers of the goods sold by the petitioner.

3. Sometime in November, 1997, it is the say of the petitioner, that the petitioner received summons under Section 131 of the Act from the Assistant Director of Income-Tax (Investigation), Unit No. I(1) ('the ADIT (Investigation)' for short) on the basis of some search and