SCA/19469/2023

NEUTRAL CITATION C/SCA/19469/2023 JUDGMENT DATED: 19/08/2025 2025:GUJHC:49737-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 19469 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== M/S. OM ENGINEERS THROUGH MANOJKUMAR MANILAL PATEL Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX , VADODARA 1 ========================================================== Appearance: UMAIDSINGH BHATI(7973) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 19/08/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Umaidsingh Bhati for the petitioner through video conference and learned Senior Standing Uploaded by () on Downloaded on : Sat Jul 04 23:53:23 IST 2026 NEUTRAL CITATION C/SCA/19469/2023 JUDGMENT DATED: 19/08/2025 2025:GUJHC:49737