SCA/1998/2022

NEUTRAL CITATION C/SCA/1998/2022 JUDGMENT DATED: 07/01/2025 2025:GUJHC:2764-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1998 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 3963 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ============================================================== Approved for Reporting Yes No ============================================================== ASHISHBHAI JASHWANTBHAI DESAI HUF Versus INCOME TAX OFFICER , WARD 5(3)(1) & ANR. ============================================================== Appearance: MR TUSHAR HEMANI, LD.SR.ADV WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1,2 ============================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 07/01/2025 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr.Tushar Hemani with learned advocate Ms.Vaibhavi K. Parikh for the petitioners and learned Senior Standing Counsel Mr.Varun K. Patel with learned advocate Mr.Dev D