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    <description>The court dismissed the Writ Petitions seeking a writ of prohibition and a direction to pass orders under Section 10(3) of the Act. The court directed both the Deputy Directors of Income Tax (Investigation) to proceed with the matter in accordance with the provisions of the Act. The petitioners were advised to present their contentions before the appropriate authorities in the ongoing proceedings.</description>
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      <description>The court dismissed the Writ Petitions seeking a writ of prohibition and a direction to pass orders under Section 10(3) of the Act. The court directed both the Deputy Directors of Income Tax (Investigation) to proceed with the matter in accordance with the provisions of the Act. The petitioners were advised to present their contentions before the appropriate authorities in the ongoing proceedings.</description>
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