SCA/2861/2023

NEUTRAL CITATION C/SCA/2861/2023 JUDGMENT DATED: 01/12/2025 2025:GUJHC:69956-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2861 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== JIGISHABEN MINESH PATEL Versus THE ASSISTANT COMMISSIONER OF INCOME, CENTRAL CIRCLE 1, VADODARA & ANR. ========================================================== Appearance: MR TUSHAR HEMANI SENIOR ADVOCATE with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 01/12/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Since a very short issue is involved, the matter is taken up for final hearing. 2. RULE. Learned Senior Standing Counsel Mr. Karan G. Sanghani for the respondents waive service of notice of rule on behalf of the respondents. 3. By way of