Summons under S. 131 were issued to assessee at its business premises, informing assessee that respondent tax officials wanted to carry a survey operation under S. 133A of the Act. Assessee submitted that although summons indicated survey operations but procedure was converted into search and seizure which was impermissible in law. The assessee filed writ petition with a prayer that process of search and seizure conducted by respondents on business premises of assessee be quashed and set aside. It was alleged that there had been a complete non-application of mind in issuing summons under section 131. Allowing the petition the Court held that summons were absolutely silent as to what information was required from assessee during survey operation.It was found that authorities had not demonstrated from any material as to whether assessee failed to co-operate or there was a suspicion that income had been concealed by assessee warranting resort to process of search and seizure-Moreover, assessee had voluntarily disclosed retention of cash in his premises. Accordingly since no satisfaction was ever recorded by authorities that survey had to be converted into search and seizure, action of authorities was bad in eyes of law, further, summons issued to assessee were totally vague as no documents were mentioned which were required of assessee and neither was any other thing stated, thus, process of search and seizure conducted by respondents on business premises/residence of assessee was to be quashed and set aside.