SCA/3734/2025

NEUTRAL CITATION C/SCA/3734/2025 CAV JUDGMENT DATED: 18/11/2025 2025:GUJHC:65724-DB Reserved On : 11/11/2025 Pronounced On : 18/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.3734 of 2025 With R/SPECIAL CIVIL APPLICATION NO.3736 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ==================================================== Approved for Reporting Yes No 3 ==================================================== PARAG RAMESHBHAI GATHANI (THROUGH POA HOLDER DHIREN VINODCHANDRA SHAH) Versus INCOME TAX OFFICER, WARD 2 INTERNATIONAL TAXATION & ANR. ==================================================== Appearance: (IN R/SPECIAL CIVIL APPLICATION NO.3734 of 2025) MR TUSHAR HEMANI, SENIOR ADVOCATE, with MS VAIBHAVI K PARIKH for Petitioner MR.VARUN K.PATEL(3802) for the Respondent(s) No.1,2 (IN R/SPECIAL CIVIL APPLICATION NO.3736 of 2025) MR TUSHAR HEMANI, SENIOR ADVOCATE, with MS VAIBHAVI K PARIKH for Petitioner MR.ADITYA BHATT for the Respondent(s) No.1 MR.VARUN K.PATEL(3802) for the Respondent(s) No.2 ==================================================== CORAM:HONOURABLE MR. JUSTIC