SCA/14786/2024

NEUTRAL CITATION C/SCA/14786/2024 JUDGMENT DATED: 11/03/2025 2025:GUJHC:17552-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14786 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ========================================================== M/S. ROYAL LED EQUIPMENTS PVT. LTD. Versus CHIEF COMMISSIONER OF INCOME TAX , VALSAD & ORS. ========================================================== Appearance: MR DARSHAN B GANDHI(9771) for the Petitioner(s) No. 1 MR.AVINASH PODDAR(9761) for the Petitioner(s) No. 1 MS ANCHAL A PODDAR(13386) for the Petitioner(s) No. 1 MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 1,2,3 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 11/03/2025 ORAL JUDGMENT (PER : HONOURABLE MR.JUSTICE D.N.RAY) 1. Heard learned advocate Mr. Darshan B. Gandhi for the Petitioner and learned advocate Mr. Rudram Trivedi appearing on behalf of learned Senior Standing Counsel Mr. Nikunt K. Raval for the Res