PREMLATA JALANI Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS comes on application filed by the petitioner for the amendment of the writ petition. The petitioner wants to incorporate the prayer to challenge the order of the Commissioner of Income-tax (Appeals), dated November 1, 2001. It is admitted by learned counsel that an appeal has been preferred against the said order before the Income-tax Appellate Tribunal and the same is pending.

(2.) IT is submitted by learned counsel that since the petitioner has challenged the constitutional validity of a proviso to Section 234C(1) of the Income-tax Act, 1961, it has become necessary to challenge the order of the Commissioner of Income-tax (Appeals) as well.