Case Law Details
Talati and Panthaky Associated Designers LLP Vs ACIT (Bombay High Court)
The Bombay High Court allowed the petitioner to amend an e-filed writ petition challenging the vires of Section 147A of the Income Tax Act, 1961 without producing the original petition. The matter was taken up on a praecipe after the petitioner submitted that the Department was not permitting the amendment as the original petition was not traceable, although the writ petition had earlier been disposed of by an order dated 9 September 2024. The petitioner stated that the writ petition had been remanded to the High Court pursuant to the Supreme Court’s order dated 15 May 2026 in Income Tax Office v. Innani Ritesh Kumar along with a batch of Special Leave Petitions, which permitted amendment of the writ petition challenging the vires of Section 147A within four weeks from the date of uploading of that order. It was further submitted that, since the writ petition had been e-filed, the Department should not insist on production of the original petition, and reliance was placed on an order dated 28 May 2026 passed by the Vacation Bench of the High Court. Considering the peculiar facts and circumstances, the High Court permitted the amendment in terms of the schedule annexed to the praecipe, directed the Registry not to insist on production of the original writ petition, and directed that the amendment be carried out within one week, with the amended petition to be served on the Revenue immediately thereafter. The praecipe was disposed of without costs. The Court also dispensed with reverification since the amendment was confined to challenging the vires of Section 147A. It further directed that all concerned act on production by fax or email of a digitally signed copy of the order.
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT
1. Mentioned. Not on board. Taken on board.
2. The above praecipe has been moved because the Department is not allowing the Petitioner to amend the above Petition. The original Petition is not traceable, and the same was disposed of by an Order dated 9thSeptember, 2024.
3. Since the above Writ Petition has been remanded back to this Court as per the Order of the Hon’ble Supreme Court dated 15th May 2026 in the case of Income Tax Office v. Innani Ritesh Kumar [SLP Diary No. 50893 of 2025, dated 15-5-2026] along with a batch of other SLPs and the Petitioner was allowed to amend the Writ Petition challenging the vires to Section 147A of the Income Tax Act, 1961 (for short “IT Act”) within a period of 4 weeks from the date of uploading of the Order dated 15th May 2026, the above praecipe is moved seeking permission to amend the Writ Petition without production of the original papers in the Writ Petition.
4. It is contended before us that since the above Writ Petition has been e-filed, the Department ought not to insist on production of the original Petition. In this regard, the learned counsel also brought to our attention an Order dated 28thMay 2026 passed by the Vacation Bench of this Court.
5. Considering the peculiar facts and circumstances, we permit the Petitioner to amend the above Writ Petition to challenge the vires of Section 147A of the IT Act as per the schedule of amendment annexed to the praecipe, and which is taken on record and marked “X” for identification. The Registry shall not insist on production of the original Writ Petition for allowing the amendment.
6. The amendment shall be carried out within one week from today, and the amended copy of the Petition shall be served on the Revenue immediately thereafter. The precise is accordingly disposed of. No costs.
7. Considering that by virtue of this amendment, only the vires of Section 147A is challenged, reverification is dispensed with.
8. This order will be digitally signed by the Private Secretary/ Personal Assistant of this Court. All concerned will act on production by fax or email of a digitally signed copy of this order.
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