SCA/5098/2021

NEUTRAL CITATION C/SCA/5098/2021 JUDGMENT DATED: 23/12/2025 2025:GUJHC:74215-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.5098 of 2021 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== HIREN VAJUBHAI BHINGRADIA Versus INCOME TAX OFFICER ========================================================== Appearance: DARSHAN R PATEL(8486) 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 : 23/12/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard Mr. Darshan Patel, learned advocate for the petitioner and Mr. Dev Patel, learned Senior Standing Counsel for the respondent. 2. RULE returnable forthwith. Learned Senior Standing Counsel waives service of notice of rule for respondent. 3. The present petition is filed with following prayers: “(A) Issue a writ of certiorari and/or