SCA/6332/2022

NEUTRAL CITATION C/SCA/6332/2022 CAV JUDGMENT DATED: 20/06/2025 2025:GUJHC:31718-DB Reserved On : 18/03/2025 Pronounced On : 20/06/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6332 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6334 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6335 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6377 of 2022 With R/SPECIAL CIVIL APPLICATION NO. 6376 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ✓ ========================================================== DAYARAM BRIJBHUKHANDAS Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX, VALSAD ========================================================== Appearance: MR SN SOPARKAR, SENIOR ADVOCATE WITH MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 (SCA NOS.6332/2022, 6334/2022, 6335/2022) MR TUSHAR HEMANI, SENIOR ADVOCATE WITH MS VAIBHAVI K PARIKH for the Petitioner(s) No. 1 (SCA NOS.6377/2022,6376/2022) MR NIKUNT RAVAL for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUST