SCA/14843/2023

NEUTRAL CITATION C/SCA/14843/2023 JUDGMENT DATED: 04/03/2025 2025:GUJHC:17772-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14843 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ✓ ========================================================== ANJANABEN R SHAH LH OF LATE RAJESH SURYAKANT SHAH Versus PRINCIPAL COMMISSIONER OF INCOME & ANR. ========================================================== Appearance: MR MANISH J SHAH(1320) for the Petitioner(s) No. 1 MR NIKUNT K RAVAL(5558) for the Respondent(s) No. 2 MRS KALPANA K RAVAL(1046) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 04/03/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Manish J.Shah for the petitioner and learned advocate Mr. Rudram Trivedi for the Uploaded by () on Downloaded on : Sun Jul 05 00:01:00 IST 2026 NEUTRAL CITATION C/SCA/14843/2023 JUDGMENT DATED: 04/03/2025