SCA/2930/2022

NEUTRAL CITATION C/SCA/2930/2022 JUDGMENT DATED: 20/01/2025 2025:GUJHC:13882-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2930 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2941 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 2931 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ========================================================== AMITKUMAR CHANDULAL RAJANI PROP. OF S.R.JEWELLERS Versus INCOME TAX OFFICER, ITO WARD 2(1)(1), RKT & ANR. ========================================================== Appearance: MR FENIL H MEHTA(11663) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 20/01/2025 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Fenil H. Mehta for the petitioner and learned Senior Standing Counsel Mr. Karan G. Sanghani for the respondents. 2. Rule returnable forthwith. Le