SCA/9576/2023

NEUTRAL CITATION C/SCA/9576/2023 JUDGMENT DATED: 16/10/2025 2025:GUJHC:62509-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9576 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting NoYes ✔ ================================================== GAURANG RAGHAVJIBHAI PATEL THROUGH POA HOLDER HIREN RAGHAVJIBHAI BHIKADIA Versus INCOME TAX OFFICER WARD - 3(2)(1) ================================================== Appearance: MR MANISH J SHAH(1320) 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 : 16/10/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned advocate Mr. Manish Shah for the petitioner and learned Senior Standing Counsel Mr. Varun K. Patel for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of Rule for Uploaded by () on Downloaded on : Sat