SCA/13124/2025

NEUTRAL CITATION C/SCA/13124/2025 JUDGMENT DATED: 07/10/2025 2025:GUJHC:62521-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 13124 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 13062 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting YesNo ✔ ================================================== NARENDRABHAI PARSOTTAMBHAI CHAUHAN THROUGH POA RATHOD HITENDRAKUMAR UDESANG Versus PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. ================================================== Appearance: MR TUSHAR HEMANI SR. ADVOCATE with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 2 NOTICE SERVED 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 COMMON JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms. Vaibhavi P