SCA/3868/2026

NEUTRAL CITATION C/SCA/3868/2026 JUDGMENT DATED: 15/04/2026 2026:GUJHC:26734-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 3868 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== RAIVAT KALPESHBHAI SHAH Versus INCOME TAX OFFICER,WARD 3(3)(2) AHMEDABAD ========================================================== Appearance: MR. TUSHAR HEMANI, SR. ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) 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 : 15/04/2026 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, the matter is taken up for final