IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 440 of 2009 (M/S) Union of India. ............ Petitioner Versus M/s Commercial Installment (P) Ltd. ............ Respondent Mr. Arvind Vashishth, Standing Counsel (Income Tax Dept.) for the petitioner. Mr. Alok Singh, Senior Advocate with Ms. Mamta Joshi, Advocate for the respondent. Hon’ble V.K. Gupta, C.J. The learned court below has rightly dismissed the Amendment Application, especially in view of the clear observation made in the course of the impugned order that the amendments are legal grounds of defence and the petitioner is at liberty to argue these grounds in the pending Appeal without amending its Written Statement. The writ petition is dismissed in limine. (V.K. Gupta, C. J.) 24.03.2009 G