# SCA/5874/2022

Court: Gujarat High Court
Date: 2025-04-22
Citation: 2025:GUJHC:24753-DB
Petitioner: SCA/5874/2022
Respondent: Unknown

[Official PDF on Gujarat High Court website](https://gujarathc-casestatus.nic.in/gujarathc/viewNuetralCitation)

## Judgment text (excerpt)

NEUTRAL CITATION C/SCA/5874/2022 JUDGMENT DATED: 22/04/2025 2025:GUJHC:24753-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5874 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ================================================================ Approved for Reporting Yes No No =============================================================== PSP PROJECTS AND PROACTIVE CONSTRUCTIONS PRIVATE LIMITED Versus ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-3(1)(1) & ANR. =============================================================== Appearance: MR TUSHAR HEMANI, LD.SR.ADV WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 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 : 22/04/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned Senior Advocate Mr.Tushar Hemani with learned Senior Standing Counsel Ms.Maithili D. Mehta for the respondents. Uploaded by () on Downloaded on : Sat Jul 04 23:49:28 IST 2026 NEUTRAL CITAT

https://niyam.ai/judgements/high-court/2025/april/sca-5874-2022