SCA/14177/2023

NEUTRAL CITATION C/SCA/14177/2023 JUDGMENT DATED: 22/04/2025 2025:GUJHC:27833-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14177 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ========================================================== GFL LIMITED Versus ASSESSMENT UNIT, INCOME TAX DEPARTMENT & ANR. ========================================================== Appearance: MR. S.N.SOPARKAR, SR.ADVOCATE WITH MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR. KARAN SAGHANI, SR.STANDING COUNSEL FOR MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 22/04/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Leave to amend to join the Central Board of Direct Taxes as Respondent No.3 1. Heard learned Senior Advocate Mr. S.N.Soparkar with learned advocate Mr.B.S.Soparkar for the Petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for th