Writ amendment to challenge vires of income-tax provisions allowed; original petition not insisted on and reverification waived.

The Bombay HC permitted amendment of an e-filed writ petition to add a vires challenge to Section 147A and Section 292BC of the Income-tax Act, despite the original papers not being traceable. In the peculiar facts, and since the matter had already been remanded, the Court directed that the Registry should not insist on production of the original writ petition for allowing the amendment. As the amended challenge was confined to the vires of the stated provisions, reverification was also dispensed with. Permission to amend and dispensation from reverification were thus granted.

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Issues: Whether the petitioner should be permitted to amend the writ petition to challenge the vires of Section 147A and Section 292BC of the Income-tax Act, 1961 without production of the original petition, and whether reverification should be dispensed with.

Analysis: The petition was stated to have been e-filed, the original papers were not traceable, and the matter had already been remanded for consideration. In the peculiar facts and circumstances, the Court permitted the amendment sought in the schedule annexed to the praecipe and directed that the Registry should not insist on production of the original writ petition for allowing the amendment. Since the amendment confined the challenge to the vires of the stated provisions, reverification was also dispensed with.

Outcome: Permission to amend the writ petition was granted and reverification was dispensed with.

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