SCA/1789/2023

NEUTRAL CITATION C/SCA/1789/2023 JUDGMENT DATED: 23/07/2025 2025:GUJHC:43988-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1789 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== CHANDRAKANT JAGMOHANDAS CHHATIAWALA (DECEASED) & ANR. Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(3), SURAT ========================================================== Appearance: DECEASED LITIGANT THROUGH LEGAL HEIRS/ REPRESTENTATIVES for the Petitioner(s) No. 1 MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1.1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 23/07/2025 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 Sangh