SCA/16538/2024

NEUTRAL CITATION C/SCA/16538/2024 JUDGMENT DATED: 22/04/2025 2025:GUJHC:27350-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16538 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 16540 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ========================================================== SURYAKANT KHODIDAS PANCHAL Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX 1, AHMEDABAD OR HIS SUCCESSOR TO OFFICE ========================================================== Appearance: DARSHAN R PATEL(8486) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 22/04/2025 ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned advocate Mr. Darshan R. Patel for the Petitioner and learned advocate Mr. Dev Patel appearing for learned Senior Standing Counsel Mr. Varun K. Patel for the Respondent. 2. Both these petitions are preferred with a com