SCA/3247/2026

NEUTRAL CITATION C/SCA/3247/2026 JUDGMENT DATED: 21/04/2026 2026:GUJHC:27057-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 3247 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== AMITKUMAR PRAVINBHAI THAKKAR Versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1) ========================================================== Appearance: DARSHAN R PATEL(8486) for the Petitioner(s) No. 1 DEV D PATEL(8264) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 21/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE returnable forthwith. Learned Senior Standing Counsel Mr.Dev D. Patel waives service of notice of rule for respondent. 2. The present writ petition has been filed challenging the notice issued under Section 148 of the Income Tax Act, 1961 (for short, “the Act”) dated 31.03.2025, along with the noti