SCA/8150/2024

NEUTRAL CITATION C/SCA/8150/2024 JUDGMENT DATED: 26/08/2025 2025:GUJHC:50155-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 8150 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== AJAY COTSPIN INDUSTRIES Versus INCOME TAX OFFICER, WARD 1 MEHSANA ========================================================== Appearance: MR SN DIVATIA(1378) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 26/08/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. S.N. Divatia for the petitioner and learned Senior Standing Counsel Ms. Maithili D. Uploaded by () on Downloaded on : Sat Jul 04 23:20:13 IST 2026 NEUTRAL CITATION C/SCA/8150/2024 JUDGMENT DATED: 26/08/2025 2025:GUJHC:50155-DB Mehta for the respondent. 2. Having regard to the