ANITA SAHAL VS. DIRECTOR OF INCOME-TAX

M. KATJU, J.

( 1 ) HEARD learned counsel for the parties.

( 2 ) THE petitioners in both the aforesaid petitions are husband and wife and are both doctors. Dr. Mrs. Anita Sahai is a gynaecologist running a maternity centre by the name of Manavi Women clinic and Maternity Centre at B-237, Sector 19, Noida, Dr. Shard B. Sahai, her husband, is a qualified radiologist and is running a diagnostic centre in the name and style of Transmed diagnostics at A-759, Sector 19, Noida, which is also the residence of both the petitioners.

( 3 ) THE petitioners have challenged the validity of the warrant of authorisation under Section 132 (1) of the Income-tax Act, 1961, and the initiation of block assessment proceedings, by issue of notice under Section 158bc of the Act by respondent No. 5, and continuation thereof by respondent No. 6 by issue of notice dated October 26, 2002, under Section 142 (1) of the Act.

( 4 ) THE facts of the case are that on March 19, 2002, at about 8. 00 a. m. the respondents authorities their officers, servants and agents in purported exercise of the powers under Section 132 (1) of the Income-tax Act started search at the aforesaid pr

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