SCA/8246/2022

NEUTRAL CITATION C/SCA/8246/2022 JUDGMENT DATED: 18/08/2025 2025:GUJHC:50360-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 8246 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== MUKUNDBHAI MANUBHAI PATEL THROUGH POA HOLDER RAJESH NATUBHAI PATEL Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1, VADODARA ================================================== Appearance: MR B S SOPARKAR(6851) 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 : 18/08/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. B.S. Soparkar for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent. 2. Having regard to the controversy arising in the petition which is in narrow compass, with the consent of the Uploaded by () on