SCA/17984/2023

NEUTRAL CITATION C/SCA/17984/2023 JUDGMENT DATED: 22/04/2025 2025:GUJHC:27351-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 17984 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 17994 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ========================================================== SUNIL KUMAR DALICHAND BILAKHIA Versus COMMISSIONER OF INCOME TAX (IT AND TP) ========================================================== 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 COMMON ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned advocate Mr.Darshan R. Patel appearing on behalf of the Petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the Respondent. 2. Both these petitions are preferred with a common issue and therefore, the prayers made therein are also