Bombay High Court

K J INFRASTRUCTURE PROJECTS INDIA PRIVATE LIMITEDversusUnion of India

Decided: 24 August 2026
Disposal: Disposed Off

Holding

The interim application is allowed, permitting amendment of the writ petition as per the schedule of amendment.

Summary

The petitioner, K.J. Infrastructure Projects India Pvt Ltd, filed an interim application seeking to challenge the constitutional validity of Sections 147A and 292BA of the Income Tax Act, 1961. The Court noted that similar challenges are already pending before it in a batch of writ petitions. Accordingly, the Court allowed the interim application, permitting the petitioner to amend the original writ petition as outlined in the schedule of amendment. The amendment must be filed by 27 August 2026, after which a copy must be served on the Revenue advocates. The amended petition will be placed on the board for hearing on 31 August 2026, and no order as to costs was made.

Issues considered

Whether Sections 147A and 292BA of the Income Tax Act, 1961 are constitutionally valid

Legislation cited

Income Tax Act, 1961 — s. 147A, 292BA

Subjects

constitutional validity
income tax
section 147A
section 292BA
interim relief
amendment of writ petition

Judgment

15.IA.6585.26.doc

IN THE HIGH COURT OF JUDICATURE AT BOMBAY
CIVIL APPELLATE JURISDICTION
INTERIM APPLICATION NO.6585 OF 2026
IN
WRIT PETITION NO. 2142 OF 2026

K. J. Infrastructure Projects India Pvt Ltd,
Pune .. Applicant/Petitioner

Versus

Union of India & Ors .. Respondents

Mr. Ajeet Manwani i/b K. C. Pandey, Advocates for the
Applicant/Petitioner.

Mr. Ashok Kotangle, with Mr. Shailesh Prabhu, Pranav Kulkarni
i/b Smita Thakur Advocates for the Respondents/Revenue.

ANJALI by
Digitally signed
ANJALI CORAM: B. P. COLABAWALLA &
TUSHAR ASWALE
TUSHAR

ASWALE Date: 2026.08.25
12:34:18 +0530
FARHAN P. DUBASH, JJ.
DATE: AUGUST 24, 2026

P. C.

1. The above Interim Application is filed inter alia to challenge the

constitutional validity of Section 147A and Section 292BA of the Income Tax

Act, 1961 (for short “I.T.Act”).

2. Considering that the aforesaid issue is already pending before

this Court in a batch of several other Writ Petitions, the above Interim

Application is allowed in terms of prayer clause (b) which reads thus:-

Page 1 of 2
AUGUST 24, 2026
Aswale
15.IA.6585.26.doc

“b. The Schedule of amendment be allowed and the
Applicant be allowed to amend the original Writ
Petition by making the changes as set out in the
Schedule of amendment.”

3. The amendment shall be carried out on or before 27 th August

2026 and a copy of the amended Petition shall be served on the advocates for

the Revenue immediately thereafter. Re-verification is dispensed with.

4. Place the above Writ Petition on Board on 31 st August 2026 at

3.00 p.m. along with all other Writ Petitions which challenge the

constitutional validity of Section 147A of the I. T. Act.

5. The Interim Application is disposed of in the aforesaid terms.

However, there shall be no order as to costs.

6. 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.

[FARHAN P. DUBASH, J.] [B. P. COLABAWALLA, J.]

Page 2 of 2
AUGUST 24, 2026
Aswale

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