SCA/3369/2026

NEUTRAL CITATION C/SCA/3369/2026 JUDGMENT DATED: 28/04/2026 2026:GUJHC:29229-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.3369 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== GAURAV SANTRAMDAS VARMA Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1), AHMEDABAD ========================================================== Appearance: MR. TUSHAR HEMANI, SENIOR COUNSEL WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 AADITYA D BHATT, SENIOR STANDING COUNSEL for the respondent ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 28/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) RULE returnable forthwith. Learned Senior Standing Counsel Mr. Aaditya D Bhatt waives service of notice of rule on behalf of the respondent. 1. Since a short issue is involved, with consent of learned advocates for the respective parties, t