SCA/5928/2023

NEUTRAL CITATION C/SCA/5928/2023 JUDGMENT DATED: 01/09/2025 2025:GUJHC:59226-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5928 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================ Approved for Reporting Yes No No ================================================================ RAJESH MAKHIJA S/O VISHANDAS MAKHIJA Versus COMMISSIONER OF INCOME TAX (IT AND TP), AHMEDABAD ====================================================================== Appearance: ARJUN R SHETH(7589) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ================================================================ CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 01/09/2025 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr.Shyam Nayak for learned advocate Mr.Arjun R. Sheth for the petitioner and learned Senior Standing Counsel Mr.Varun K. Patel with learned advocate Mr.Dev D. Patel for the respondent. 2. Rule, returnable forthwith. Learned S