Rastogi, J.

1. BY this petition under Article 226 of the Constitution the petitioners, M/s. Modi Charitable Fund Society, Modinagar, U.P. (hereafter " the petitioner society "), and Sri Ashok Vashisht, one of the members of the society, seek the quashing of the notice dated 25th March, 1977, issued under Section 148 of the I.T. Act, 1961 (hereafter " the Act "), and another notice issued on 25th July, 1978, calling upon the assessee to produce certain records. The brief facts are these : The petitioner-society was established on July 5, 1940, and was duly registered with the Registrar of Societies and Firms, Lucknow, the certificate having been granted on 20th July, 1940. The aims and objects for which the society was established, inter alia, were to promote commerce, art and science; to establish and maintain or to give aid to institution or institutions for giving training in commerce, trades, industries, etc., and for imparting moral and physical education to the children of all castes and creeds ; to establish and maintain or to give aid to dharamshala, widow home or any other such charitable institution ; to establish and maintain any dispensary or hospital for the bene