SCA/7593/2022

NEUTRAL CITATION C/SCA/7593/2022 JUDGMENT DATED: 08/07/2025 2025:GUJHC:42185-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 7593 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== RAJESHKUMAR CHHANALAL PATEL Versus ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER & ANR. ========================================================== Appearance: MR. JIMMY PATEL, ADVOCATE FOR MR MANISH J SHAH(1320) for the Petitioner(s) No. 1 MR.VARUN K.PATEL, SR. STANDING COUNSEL for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 08/07/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1 Heard learned advocate Mr.Jimmy Patel for Mr.Manish Shah, advocate for the petitioner and learned Senior Standing Counsel Mr.Varun Patel for the respondents. 2 Rule, returnable forthwith. Learned Sen