SCA/16213/2025

NEUTRAL CITATION C/SCA/16213/2025 JUDGMENT DATED: 16/12/2025 2025:GUJHC:72757-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16213 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 ✔ ================================================== GORAJ INFRASTRUCTURE PRIVATE LIMITED Versus INCOME TAX OFFICER, WARD 2(1)(1), AHMEDABAD ================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 DEV D PATEL(8264) 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. Heard learned advocate Mr.Hardik Vora for the petitioner and learned Senior Standing Counsel Mr. Dev Patel for the respondent. With the consent of the parties, the matter is taken up for hearing today itself. 2. RULE returnable forthwith. Learned Senior Standing Counsel Mr.Dev Patel waives service of notice of rule on