https://www.taxtmi.com/caselaws?id=39391 Writ amendment in tax-related proceedings was held impermissible where it sought to replace the original challenge to unauthorised search and seizure with a wholly different and inconsistent case. Amendment was also refused for introducing post-writ facts and a fresh challenge to the section 132(5) order, since such a new cause of action and relief should ordinarily be pursued separately. By contrast, the court permitted amendment of additional legal grounds that were consistent with the original pleadings and necessary for a just determination of the controversy. en-us Mon, 05 Nov 1973 00:00:00 +0530 Fri, 16 Apr 2010 11:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39391 Writ amendment in tax-related proceedings was held impermissible where it sought to replace the original challenge to unauthorised search and seizure with a wholly different and inconsistent case. Amendment was also refused for introducing post-writ facts and a fresh challenge to the section 132(5) order, since such a new cause of action and relief should ordinarily be pursued separately. By contrast, the court permitted amendment of additional legal grounds that were consistent with the original pleadings and necessary for a just determination of the controversy. Case-Laws Income Tax Mon, 05 Nov 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39391