SCA/11347/2023

NEUTRAL CITATION C/SCA/11347/2023 JUDGMENT DATED: 18/11/2025 2025:GUJHC:66453-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11347 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== ARSHI CONSTRUCTION LLP Versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), AHMEDABAD ================================================== Appearance: MR TUSHAR HEMANI SR. ADVOCATE with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 18/11/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Mr. Aaditya Bhatt for the respondent. 2. This petition is filed under Article 226 of the Constitution of India challenging the notice un