SCA/2432/2021

NEUTRAL CITATION C/SCA/2432/2021 JUDGMENT DATED: 11/03/2025 2025:GUJHC:17782-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2432 of 2021 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY ========================================================== Approved for Reporting Yes No ✓ ========================================================== ADANI WILMAR LIMITED Versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE D.N.RAY Date : 11/03/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. B. S. Soparkar for the petitioner and learned advocate Ms. Maithili Mehta for the Uploaded by () on Downloaded on : Sat Jul 04 23:47:54 IST 2026 NEUTRAL CITATION C/SCA/2432/2021 JUDGMENT DATED: 11/03/2025 2025:GUJHC:17782-DB respondent. 2. Rule returnable forthwith. Learne