SCA/11528/2023

NEUTRAL CITATION C/SCA/11528/2023 JUDGMENT DATED: 11/11/2025 2025:GUJHC:64807-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11528 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== SHUSHILABEN JAYANTIBHAI PATEL Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX VADODARA - 1 & ANR. ========================================================== Appearance: MR. TUSHAR HEMANI, SENIOR COUNSEL WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR RUTVIJ R PATEL, SENIOR STANDING COUNSEL for Respondent No.1 KARAN G SANGHANI(7945) for the Respondent(s) No. 2 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 11/11/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1 RULE returnable forthwith. Learned Senior Standing Counsel Mr.Rutvij R Patel, waives service of notice of rule on behalf of the respondent No.1. 2 Since short issue is involved,