SCA/11752/2023

NEUTRAL CITATION C/SCA/11752/2023 JUDGMENT DATED: 16/10/2025 2025:GUJHC:64678-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 11752 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== THE PANCHSHEEL MERCANTILE CO-OP. BANK LIMITED Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) ========================================================== Appearance: MR MANISH J SHAH(1320) for the Petitioner(s) No. 1 KARAN G SANGHANI,SR. STANDING COUNSEL for the Respondent(s) No. 1 ========================================================== 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.Manish J. Shah for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for the respondent. 2 Rule returnable forthwith. Learned Senior Standing Counsel Mr.Karan Sanghani, waives service Uploaded by () on Down