SCA/5788/2022

NEUTRAL CITATION C/SCA/5788/2022 JUDGMENT DATED: 08/04/2025 2025:GUJHC:21457-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5788 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ✓ ========================================================== M/S MAHARASHTRA BORDER CHECK POST NETWORK LIMITED Versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1) ========================================================== Appearance: MR DHINAL A SHAH(12077) 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 : 08/04/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Dhinal A. Shah for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for Uploaded by () on Downloaded on : Sat Jul 04 23:49:15 IST 2026 NEUTRAL CITATION C/SCA/5788/2022 JUDGMENT DATED: 08/04/2025 2025:GUJHC:21457-DB the respondent.