( 1 ) IN Writ Petitions Nos. 875 and 961 of 2000 filed by M/s. Marble Men, notices issued under section 148 of the Income-tax Act, 1961 (hereinafter referred to as "the Act") for the assessment year 1996-97 and for the assessment year 1998-99, respectively, have been challenged. In Writ petition No. 962 of 2000 filed by M/s. Handicrafts Inn, notice under Section 148 of the Act issued for the assessment year 1998-99 has been challenged.

( 2 ) SINCE in all these three petitions, a common question has been raised, they have been heard together and are being decided by a common order.

( 3 ) THE petitioners in all these petitions are dealers engaged in the business of handicrafts items and marble goods in the city of Agra. They cater to the needs of foreign tourists who visit the city. The goods sold against foreign exchange while taking the goods out of the country require customs clearance at the airport. The petitioners claim benefit of special deduction under Section 80hhc of the Income-tax Act, 1961, in respect of the turnover and profit of counter sales made against convertible foreign exchange to the foreign tourists. The assessing authority in the original assessment accepted the

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