https://www.taxtmi.com/caselaws?id=793300 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. en-us Tue, 09 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:45:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793300 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. Case-Laws Income Tax Tue, 09 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793300