K.P.Bhandari, J.

1. This judgment will dispose of Civil Writ Petitions Nos. 2734, 2743, 2736 and 2735 of 1992 because all these writ petitions arise out of the same action of the income-tax authorities.

2. Action has been taken against the petitioners on the basis of a complaint received by the Assistant Director of Income-tax. On the basis of the complaint, the Assistant Director of Income-tax (Inv.), Ludhiana, recorded a note dated January 20, 1992, suggesting that action under Section 132 of the Income-tax Act, 1961 (for short, "the Act"), may be taken. This note was put up before the Deputy Director of Income-tax (Inv.), Chandigarh, who on January 21, 1992, agreed with the note of the Assistant Director of Income-tax suggesting action under Section 132 of the Act and forwarded it to the Director of Income-tax. Thereupon, the Director of Income-tax agreed with it and passed the necessary orders on January 24, 1992, and warrants of authorisation were issued under Section 132 of the Act.

3. The primary challenge in the writ petition to the action taken under Section 132 of the Act is based on the ground that there was no material before the concerned authority for taking a