SCA/7151/2024

NEUTRAL CITATION C/SCA/7151/2024 JUDGMENT DATED: 22/12/2025 2025:GUJHC:74120-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.7151 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== SHARANAM SQUARE LLP Versus ASSESSMENT UNIT, INCOME TAX DEPARTMENT & ANR. ========================================================== Appearance: MR. TUSHAR HEMANI, SENIOR COUNSEL WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 DEV D PATEL, SENIOR STANDING COUNSEL for the Respondent(s) No. 2 NOTICE SERVED 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 Learned Senior Standing Counsel Mr.Dev Patel for the respondent has tendered affidavit on behalf of respondent No.2, the same is ordered to be taken on record. 2 The petitioner, by way of this petition under Arti