SCA/6387/2023

NEUTRAL CITATION C/SCA/6387/2023 JUDGMENT DATED: 08/07/2025 2025:GUJHC:44158-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6387 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 5688 of 2023 With R/SPECIAL CIVIL APPLICATION NO. 22260 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 996 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== DHANRAJ GOVINDRAM KELLA Versus INCOME TAX OFFICER, WARD (2), SURENDRANAGAR ========================================================== Appearance: MR HIREN J TRIVEDI, MR M.J. SHAH, MR TUHSAR HEMANI, SENIOR ADVOCATE WITH MS VAIBHAVI K. PARIKH, MR S.N. SOPARKAR SENIOR ADVOCATE WITH MR BS SOPARKAR for the Petitioners MR VARUN K PATEL, MS MAITHILI D MEHTA AND MR KARAN SANGHANI, SENIOR STANDING COUNSEL for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 08/07/2025 ORAL JUDGMENT (PER : HONOURABL