SCA/15330/2025

NEUTRAL CITATION C/SCA/15330/2025 JUDGMENT DATED: 17/11/2025 2025:GUJHC:66452-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15330 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ================================================== PRAKASHCHANDRA CHHOTALAL SHAH Versus OFFICE OF THE INCOME TAX OFFICER 1 PALANPUR & ANR. ================================================== Appearance: MR SHERYAS SHAH for MS SHRUNJAL T SHAH(10617) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1,2 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 17/11/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Learned advocate for the petitioner has tendered the draft amendment. The same is granted in terms of the draft. The amendment to be carried out forthwith. 2. Heard learned advocate Mr. Shreyas Shah for learned advocate Ms. Shrunjal Shah for the petitioner and learned Senior Standing Counsel Ms. M