2021 (4) TMI 1267 - HC - Income Tax

Since the amendment has been brought about on account of the fact that the order dated 11.03.2021 has been passed by the respondent/revenue; we are inclined to allow the amendment sought by the petitioner. Accordingly the prayer made in the captioned application is allowed. Consequently the amended memo of parties list of dates and writ petition accompanied by an affidavit are formally taken on record.

Summary

Issues:
1. Application for consequential amendments in the writ petition based on information received during a court hearing.
2. Acceptance of the application by the court and granting permission for amendments.
3. Granting of time to the respondent to file a counter-affidavit to the amended writ petition.

Analysis:
The judgment pertains to an application for amendments in a writ petition following revelations during a court hearing. The petitioner, represented by Mr. Porus Kaka, sought amendments after learning about an order passed by the respondent on 11.03.2021. The court, considering the circumstances, allowed the application for amendments. Mr. Deepak Anand, representing the respondent, did not contest the application due to the early stage of the writ petition. The court concurred and permitted the requested amendments, acknowledging the necessity arising from the respondent's order. Consequently, the amended documents were accepted and shared with the respondent for review.

In a subsequent part of the judgment, the court addressed the timeline for further proceedings. In light of the amendments allowed, the respondent was granted three weeks to file a counter-affidavit to the amended writ petition. Any rejoinder to this affidavit was to be submitted before the next hearing scheduled for 27.05.2021. Additionally, the court canceled the previously set date of 26.04.2021 in consideration of the revised timeline for filing the counter-affidavit and subsequent proceedings. The judgment effectively manages the procedural aspects of the case, ensuring fairness and adherence to legal requirements while accommodating necessary amendments based on new information disclosed during the proceedings.