SCA/1318/2023

NEUTRAL CITATION C/SCA/1318/2023 JUDGMENT DATED: 22/07/2025 2025:GUJHC:46126-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1318 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== DEEPAKBHAI BALKRISHNA GARG Versus THE INCOME TAX OFFICER, WARD 4(2)(1), AHMEDABAD ================================================== Appearance: MR TUSHAR HEMANI SR. ADVOCATE with PARIMALSINH PARMAR(7296) 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 PRANAV TRIVEDI Date : 22/07/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned Senior Counsel Mr. Tushar Hemani for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent. 2. Having regard to the controversy arising in the petition which is in narrow compass, with the consent of the learned advocates for the r