SCA/1688/2026

NEUTRAL CITATION C/SCA/1688/2026 JUDGMENT DATED: 16/04/2026 2026:GUJHC:26714-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1688 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ========================================================== Approved for Reporting Yes No ✔ ========================================================== CHANDRIKABEN BABUBHAI PATEL Versus INCOME TAX OFFICER,WARD 1.MEHSANA ========================================================== Appearance: MR. HARDIK V VORA(7123) 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 : 16/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE returnable forthwith. Learned Senior Standing Counsel Mr.Bhatt waives service of notice of rule for respondent. 2. In the present petition, the petitioner has assailed the notice dated 31.03.2025 issued by the respondent under section 148 of the Income Tax Act, 1961 (for short ‘the Act’) for the A