SCA/4918/2022

NEUTRAL CITATION C/SCA/4918/2022 JUDGMENT DATED: 08/05/2025 2025:GUJHC:38797-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4918 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE P. M. RAVAL ========================================================== Approved for Reporting Yes No ✓ ========================================================== INFINIUM MOTOS GUJ. PVT. LTD. Versus THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1) & ANR. ========================================================== Appearance: MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR.JUSTICE P. M. RAVAL Date : 08/05/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Ms. Vaibhavi Parikh appearing on behalf of the Uploaded by () on Downloaded on : Sat Jul 04 23:25:38 IST 2026 NEUTRAL CITATION C/SCA/4918/2022 JUDGMENT DATED: 08/05/2025 2025:GUJHC:38797-DB petitioner and learned Senior Standing Counsel Mr. Varun K. P