A.K.Mitra, J. - (1.) This Appeal has been directed against the judgment and order dated May 16, 2001 passed by the learned single Judge in W.P. No. 1172 of 2000.
(2.) The writ petitioners filed the writ petition being W.P. No. 1172 of 2000 challenging the competence, authority and/or jurisdiction of the respondents and/or sub-ordinate to the respondents like Inspector of Income Tax to make survey under section 133A of the Income Tax Act, 1961 (hereinafter referred to as the Act) and/or to issue summons under section 131 of the Act to enforce the attendance of any person to require the petitioners to produce or furnish documents and/or information in relation to tax deducted at source on the facts and circumstances mentioned in the writ petition.
(3.) The case in brief with prayers in the writ petition as has been made out by the petitioners is inter alia as follows :-;