SCA/2412/2023

NEUTRAL CITATION C/SCA/2412/2023 JUDGMENT DATED: 23/09/2025 2025:GUJHC:55958-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2412 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== MITA ASHISH DESAI Versus THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1)(1), AHMEDABAD ========================================================== Appearance: MR. TUSHAR HEMANI, SENIOR ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MS MAITHILI D MEHTA, SENIOR STANDING COUNSEL for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 23/09/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1 Heard learned Senior Advocate Mr. Tushar Hemani with learned advocate Ms Vaibhavi K. Parikh for the petitioner and learned Senior Standing Counsel Ms.Maithili Mehta for the respondents 2. Rule, returnable forthwith. Lea