SCA/1293/2026

NEUTRAL CITATION C/SCA/1293/2026 JUDGMENT DATED: 08/04/2026 2026:GUJHC:26548-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.1293 of 2026 With R/SPECIAL CIVIL APPLICATION NO.2121 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== BHAVNA DINESH BILGI Versus THE OFFICE OF THE INCOME TAX OFFICER WARD - 3(3)(1) ========================================================== Appearance: DARSHAN R PATEL(8486) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 08/04/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE returnable forthwith. Learned Senior Standing Counsel Mr.Aaditya Bhatt waives service of notice of rule for respondent. 2. Since the captioned writ petitions are identical as the petitioners being co-owners and are based on a search conducted in B