SCA/7402/2024

NEUTRAL CITATION C/SCA/7402/2024 JUDGMENT DATED: 16/10/2025 2025:GUJHC:62525-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 7402 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== KRUNALKUMAR VIRAMBHAI DESAI Versus THE ASSESSMENT UNIT, INCOME TAX DEPARTMENT & ANR. ========================================================== Appearance: MR. TUSHAR HEMANI, SR. ADV. FOR MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 DS AFF.NOT FILED (N) for the Respondent(s) No. 1 MS MAITHILI D MEHTA(3206) for the Respondent(s) No. 2 ========================================================== 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 Senior Counsel Mr. Tushar Hemani for learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Ms. Maithili Mehta for the respondent. 2. Rule returnabl