# SCA/2778/2023

Court: Gujarat High Court
Date: 2025-12-22
Citation: 2025:GUJHC:74178-DB
Petitioner: SCA/2778/2023
Respondent: Unknown

[Official PDF on Gujarat High Court website](https://gujarathc-casestatus.nic.in/gujarathc/viewNuetralCitation)

## Judgment text (excerpt)

NEUTRAL CITATION C/SCA/2778/2023 JUDGMENT DATED: 22/12/2025 2025:GUJHC:74178-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2778 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================= Approved for Reporting Yes No ✔ ================================================== NEERAV RAMESHBHAI SHAH Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3), SURAT ================================================== Appearance: MR TUSHAR HEMANI SR. ADVOCATE with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 22/12/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent. 2. This petition is filed under Article 226 of the Constitution of India challenging the notice under

https://niyam.ai/judgements/high-court/2025/december/sca-2778-2023