SCA/9176/2024

NEUTRAL CITATION C/SCA/9176/2024 JUDGMENT DATED: 16/12/2025 2025:GUJHC:73393-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9176 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================ Approved for Reporting Yes No yes ========================================================== SWAGAT INFRASTRUCTURE PRIVATE LIMITED Versus THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(4), AHMEDABAD ================================================================ Appearance: MR TUSHAR HEMANI with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 1 ================================================================ CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 16/12/2025 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. We have heard learned advocates appearing for the respective parties. 2. RULE. Learned Senior