SCA/2036/2022

NEUTRAL CITATION C/SCA/2036/2022 JUDGMENT DATED: 07/01/2025 2025:GUJHC:3382-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2036 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2039 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ========================================================== NIMESH MAHESHBHAI SHAH HUF THRO NIMESH MAHESHBHAI SHAH Versus INCOME TAX OFFICER ========================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 07/01/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Mr. Uploaded by () on Downloaded on : Sun Jul 05 00:30:22 IST 2026 NEUTRAL CITATION C/SCA/2036/2022 JUDGMENT DATED: 07/01/2025 2025:GUJHC:3382-DB Dhinal A. Shah for the petitioner and