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.
