SCA/12109/2023

NEUTRAL CITATION C/SCA/12109/2023 CAV JUDGMENT DATED: 19/12/2025 2025:GUJHC:74257-DB Reserved On : 14/10/2025 Pronounced On : 19/12/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 12109 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 16468 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== PATEL RAJESHKUMAR NARANBHAI AND CO. Versus INCOME TAX OFFICER, WARD 1(1)(1) & ANR. ========================================================== Appearance: MR. TUSHAR HEMANI, SR. ADVOCATE FOR MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned Senior Advocate Mr. Tushar Hemani for learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Uploaded by () on Downloaded o