IN THE HIGH COURT OF UTTARAKHAND AT NAINITAL Writ Petition No. 441 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. By the impugned order dated 27th January, 2009, the learned court below has rejected the petitioner’s Application for amendment of the Memo of Appeal. In the course of the impugned order, the learned court below has clearly observed that if the appellant wanted, it could argue the points of law, sought to be incorporated through amendment, with the leave of the court. This observation clearly protects the writ petitioner. The writ petition is dismissed in limine. (V.K. Gupta, C. J.) 24.03.2009 G