SCA/14156/2025

NEUTRAL CITATION C/SCA/14156/2025 JUDGMENT DATED: 16/12/2025 2025:GUJHC:72405-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14156 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ============================================= Approved for Reporting Yes No ✔ ============================================= VIVAANSH EDUTECH PVT. LTD. Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1)(1), AHMEDABAD ============================================= Appearance: MR TUSHAR HEMANI, SENIOR ADVOCATE for MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 16/12/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Rule. Learned Senior Standing Counsel Ms.Maithili D. Mehta waives service of notice of rule on behalf of the respondent. 2. With the consent of the learned advocates appearing for the respective parties, the matter is taken up for final hearing and is decided by this judgment and order. 3