Amendment allowed in Tax Challenge

The Bombay High Court permitted amendment of a pending writ petition to enable the petitioner to challenge the constitutional validity of Sections 147A and 292BC of the Income-tax Act, 1961. 

The matter arose in a pending writ petition in which Rule had already been issued and interim relief had earlier been granted to the petitioner. 

Taking note of the nature of the challenge and the absence of opposition from the Revenue, the Court allowed the amendments without insisting upon a separate amendment application and granted time for carrying out consequential changes in the petition.