S.K.GUPTA,J. - (1.) THIS writ petition has been filed inter- alia for the following reliefs: "(i) Issue a writ, order or direction and declare that the search conducted against the petitioners on 14-9-2002 as illegal and in contravention of Section 132 of the Income Tax Act, 1961. (ii)Issue a writ, order or direction in the nature of CERTIORARI and to quash the consequential block assessment notices dated 29-4-2003 and 21-5-2003 (Annexure-5)"
(2.) THE brief facts as enumerated in the writ petition are as follows: The petitioner no.1 is a Company duly incorporated under the Indian Companies Act, 1913 within the meaning of Section 3of the Companies Act, 1956. Under the objects of the company/petitioner no.1 as incorporated in its Memorandum of Association, works in the field of Medical Diagnostics by providing facilities of X'Ray, Pathology and Ultrasound images. Dr.H.R.Agarwal, Dr. Sita Ram Agarwal, Dr. K.R.Agarwal and Dr. Mrs./Chitralekha Agarwal are on the Board of Directors of the said Company. The registered office of the company is at 37/17 Westcott Building, The Mall Kanpur. The petitioners no.3 to 6 work for the said company and derive remuneration from the company for the work done by them. The petitioner no.2 is a society registered under the provisions of Societies and Registration Act 1860 and was granted registration on 30-6-1993 having its registered office at 15-257 Civil Lines, Kanpur and has also been granted registration under section 80G of the Income Tax Act ( in short "The Act") as well as under section 12-A of the Act.
(3.) THE competent authority appears to have authorized search against the petitioners under section 132 of the Act and pursuant to such act of authorization, a search was conducted against each of the petitioners on 14-9-2002. The search was conducted at the registered office of the petitioners no.1 and 2 and also at the residential and other addresses of the other petitioners including The Doctor's X'Ray and Pathology Institute (P) limited, 37/17 Westcott Building, The Mall, Kanpur, 15/257 Civil Lines, Kanpur, 2A/239 Anand Nagar Kanpur, 4/276-R, 4/276-B Parwati Bagla Road, Kanpur. Subsequently, the Deputy Commissioner of Income Tax, Central Circle-3, Kanpur, respondent no.3 ( in short Deputy Commissioner) issued notices for block assessment to the petitioners for the block period ending 14-9-2002 under section 158BC of the Act. Hence the present writ petition.;