SCA/12968/2023

NEUTRAL CITATION C/SCA/12968/2023 JUDGMENT DATED: 12/08/2025 2025:GUJHC:50147-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 12968 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== SHANAJI BECHARJI BARAIYA Versus INCOME TAX OFFICE CIRCLE 1(3)(1) AHMEDABAD ========================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA, SR. STANDING COUNSEL for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 12/08/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1 Heard learned advocate Mr.Dhinal Shah for the petitioner and learned Senior Standing Counsel Ms.Maithili Mehta for the respondent. 2 Having regard to the controversy arising in this Uploaded by () on Downloaded on : Sat Jul 04 23:41:21 IST 2026 NEUTRAL CITATION C/SCA/12968/