SCA/12821/2025

NEUTRAL CITATION C/SCA/12821/2025 JUDGMENT DATED: 09/12/2025 2025:GUJHC:71442-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 12821 of 2025 With CIVIL APPLICATION (FOR AMENDMENT) NO. 1 of 2025 In R/SPECIAL CIVIL APPLICATION NO. 12821 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== DIPESH VALLABHAI SHAH Versus INCOME TAX OFFICER WARD 1 GANDHINAGAR & ORS. ========================================================== Appearance: MR. TUSHAR HEMANI, SENIOR ADVOCATE WITH MR DHAVAL SHAH(2354) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA, SENIOR STANDING COUNSEL for the Respondent(s) No. 1,2,3 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 09/12/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1 Rule. Ms.Maithili Mehta, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondents. Since short question