SCA/5039/2024

NEUTRAL CITATION C/SCA/5039/2024 JUDGMENT DATED: 22/12/2025 2025:GUJHC:73781-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5039 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 5003 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 5084 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 5100 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 5102 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 5129 of 2024 With R/SPECIAL CIVIL APPLICATION NO. 5153 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== VIRAT ALLOYS PRIVATE LIMITED Versus OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE , GANDHINAGAR ========================================================== Appearance: MR. JAIMIN R DAVE(7022) for the Petitioner(s) No. 1 MS HIRVA R DAVE(10742) 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