SCA/10505/2025

NEUTRAL CITATION C/SCA/10505/2025 JUDGMENT DATED: 15/10/2025 2025:GUJHC:62359-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 10505 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================ Approved for Reporting Yes No No ================================================================ GAJANAND URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX SURAT 1 ================================================================ Appearance: JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1 ================================================================ CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 15/10/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) Heard learned advocate Mr.Jaimin A. Gandhi for the petitioner and learned Senior Standing Counsel Mr.Karan G.Sanghani for the respondent. 1. Having regard to the controversy Uploaded by () on Downloaded on : Sat Jul 04 23:23:11 IST 2026 NEU