SCA/21289/2022

NEUTRAL CITATION C/SCA/21289/2022 JUDGMENT DATED: 09/04/2025 2025:GUJHC:23596-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 21289 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ========================================================== TECHNOVAA PLASTIC INDUSTRIES PVT. LTD. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, GANDHINAGAR & ORS. ========================================================== Appearance: MR. M.R.BHATT, SR.ADVOCATE WITH MS SHAILEE S JOSHI(11582) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 3,4 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 09/04/2025 ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned Senior advocate Mr.M.R.Bhatt with Ms. Shailee S. Joshi appearing on behalf of the Petitioner; learned Senior Standing Counsel Ms. Maithili D. Mehta for the Respondent No. 1 & 2 a