SCA/2083/2023

NEUTRAL CITATION C/SCA/2083/2023 JUDGMENT DATED: 25/08/2025 2025:GUJHC:50152-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2083 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== ASHAPURA TRANSPORT CO Versus THE ASSISTANT COMMISSIONR OF INCOME TAX, CIRCLE 2(1), RAJKOT ========================================================== Appearance: MR TUSHAR HEMANI SENIOR ADVOCATE MS VAIBHAVI K PARIKH(3238) 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 : 25/08/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Tushar Hemani for the petitioner and Uploaded by () on Downloaded on : Sat Jul 04 23:16:36 IST 2026 NEUTRAL CITATION C/SCA/2083/2023 JUDGMENT DATED: 25/08/2025 2025:GUJHC:50152-DB learned Senior Standing Couns