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.;