Writ amendment to add a vires challenge allowed without original papers, as electronic filing and confined amendment justified relaxation.

The Bombay HC permitted amendment of a writ petition to add a vires challenge to Section 147A of the Income-tax Act, holding that the Department should not insist on production of the original petition papers in the peculiar facts, especially where the matter had been filed electronically. The Court took the amended schedule on record and dispensed with reverification after the amendment was confined to the vires issue. The Registry was directed not to insist on production of the original petition for that purpose.

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Issues: Whether the petitioner could be permitted to amend the writ petition to challenge the vires of Section 147A of the Income-tax Act, 1961 without production of the original petition papers.

Analysis: The writ petition had been remanded and the petitioner had been allowed to carry out an amendment within the stipulated time. In the peculiar facts, the Court accepted that the Department should not insist on production of the original petition for carrying out the amendment, particularly where the matter had been filed electronically. The amendment schedule was taken on record and the requirement of reverification was dispensed with after the amendment was confined to the vires challenge.

Outcome: Permission to amend the writ petition was granted and the Registry was directed not to insist on production of the original petition for that purpose.

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