SCA/11102/2025

NEUTRAL CITATION C/SCA/11102/2025 JUDGMENT DATED: 23/12/2025 2025:GUJHC:74067-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11102 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ========================================================== Approved for Reporting Yes No ✔ ========================================================== MUKESH MANUBHAI SHAH Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 1(1)(1) AHMEDABAD ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 23/12/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Registry shall accept appearance note of learned Standing Senior Counsel Mr.Maunil Yajnik on behalf of the respondent authority, as and when it is filed. 2. Rule. Learned Senior Standing Counsel waives service of notice of rule for and on behalf of the respondent. 3. With consen