SCA/8993/2024

NEUTRAL CITATION C/SCA/8993/2024 CAV JUDGMENT DATED: 13/11/2025 2025:GUJHC:65541-DB Reserved On : 14/10/2025 Pronounced On : 13/11/2025 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 8993 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✓ ========================================================== LT. COL. NIKHIL SUBODH GAJJAR RETD Versus PRINCIPAL COMMISSIONER OF INCOME TAX AHMEDABAD 3 & ANR. ========================================================== Appearance: MR MOHIT R BALANI(12259) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1 NOTICE SERVED for the Respondent(s) No. 2 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr. Mohit R. Balani for the petitioner and learned Uploaded by () on Downloaded on : Sat Jul 04 23:22:21 IST 2026 NEUTRAL CITATION C/SCA/8993/2024 CAV JUDGMENT DATED