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. CORAM: B. P. COLABAWALLA & 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:- AUGUST 24, 2026 Aswale ANJALI TUSHAR ASWALE Digitally signed by ANJALI TUSHAR ASWALE Date: 2026.08.25 12:34:18 +0530 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 27th 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 31st 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.] AUGUST 24, 2026 Aswale