SCA/11346/2023

NEUTRAL CITATION C/SCA/11346/2023 JUDGMENT DATED: 07/10/2025 2025:GUJHC:59265-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11346 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== MUKESHBHAI BABARBHAI DESAI Versus INCOME TAX DEPARTMENT ASSESSMENT UNIT NATIONAL FACELESS ASSESSMENT CENTRE & ANR. ========================================================== Appearance: MR SUDHIR M MEHTA(2058) for the Petitioner(s) No. 1 MS SHAILEE S MEHTA(5873) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 1,2 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 07/10/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned advocate Mr. Sudhir Mehta for for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent. 2. Rule returnable forthwith. Learned Senior Standing Coun