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    <title>2026 (6) TMI 934 - BOMBAY HIGH COURT</title>
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    <description>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.</description>
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