SCA/1023/2024

NEUTRAL CITATION C/SCA/1023/2024 JUDGMENT DATED: 16/10/2025 2025:GUJHC:62527-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1023 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== SHRI BABUBHAI C JARIWALA CHARITABLE TRUST Versus CENTRAL BOARD OF DIRECT TAXES (ITA CELL) & ORS. ========================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 2,3 NOTICE SERVED BY DS for the Respondent(s) No. 1,2,3 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 16/10/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned advocate Mr. Hardik Vora for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent. 2. Rule returnable forthwith. Learned Senior Standing Counsel Ms. Maithili Mehta wai