SCA/12193/2025

NEUTRAL CITATION C/SCA/12193/2025 JUDGMENT DATED: 08/12/2025 2025:GUJHC:70171-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 12193 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== STAR RAYS Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), SURAT ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 KARAN G SANGHANI, SENIOR STANDING COUNSEL for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 08/12/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1 Rule. Mr.Karan Sanghani, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondent. Since short issue is involved in the writ petition, the matter is taken up for final disposal today. 2 By way of the present writ petition, the petitioner has prayed