SCA/15245/2022

NEUTRAL CITATION C/SCA/15245/2022 JUDGMENT DATED: 14/07/2025 2025:GUJHC:54951-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15245 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== SAHYOG CORPORATION Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), VADODARA ========================================================== Appearance: MR. TUSHAR HEMANI, SR. ADV. 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 PRANAV TRIVEDI) 1. Heard learned Senior Counsel Mr. Tushar Hemani for Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent. 2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghan