SCA/14635/2024

NEUTRAL CITATION C/SCA/14635/2024 JUDGMENT DATED: 18/03/2025 2025:GUJHC:19356-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14635 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ✓ ========================================================== NAYANABEN HASMUKHBHAI PATEL & ORS. Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX 1, AHMEDABAD & ORS. ========================================================== Appearance: VIJAY H PATEL(7361) for the Petitioner(s) No. 1,2 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1,2,3 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 18/03/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Vijay H. Patel for the petitioner and learned Uploaded by () on Downloaded on : Sun Jul 05 00:03:48 IST 2026 NEUTRAL CITATION C/SCA/14635/2024 JUDGMENT DATED: 18/03/2025 2025:GUJHC:19356-DB Senior Standing Counsel Mr. Varun K. Patel for the respondent