SCA/14772/2023

NEUTRAL CITATION C/SCA/14772/2023 JUDGMENT DATED: 14/07/2025 2025:GUJHC:44583-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14772 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 14864 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== VIMALKUMAR LALLUBHAI PATEL Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, SURAT ========================================================== Appearance: MR. TUSHAR HEMANI, SENIOR COUNSEL WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 14/07/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1 Heard learned Senior Advocate Mr.Tushar Hemani with learned advocate Ms.Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for the respondent. Learned Se