D.S.Tewatia, J.

1. Smt. Sita Devi, petitioner herein, has sought for the quashing of search and seizure proceedings conducted by respondents Nos. 2 and 3 under the orders of respondent No. 1 at her residence, by declaring the search warrant issued under Section 132(1) of the Income-tax Act, 196-1 (hereinafter referred to as "the Act"), as being a nullity and the search and seizure of assets effected in pursuance thereof as illegal. The petitioner has also prayed that proceedings initiated under Section 132(5) of the Act read with Rule 112A of the I.T. Rules, 1962, be declared as illegal and a mandamus be issued to the respondents to return the seized property to her.

2. The facts that are not in dispute can be stated thus. The petitioner is the mother of Kewal Krishan and Narain Dutt Dhablania who resided along with her in one residential premises. Respondent No. 1, the CIT, Patiala, on being allegedly satisfied in terms of Section 132(1) of the Act issued search and seizure warrants authorising respondents Nos. 2 and 3 to effect the search of the aforesaid two sons of the. petitioner and the premises mentioned in the search warrants being used by them as their residential