SCA/4028/2026

NEUTRAL CITATION C/SCA/4028/2026 JUDGMENT DATED: 08/04/2026 2026:GUJHC:25204-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4028 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================= Approved for Reporting Yes No ✔ ================================================== KIFS INFRASTRUCTURE LLP Versus INCOME TAX OFFICE WARD - 1(1)(1) AHMEDABAD & ORS. ================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR AADITYA BHATT for the Respondent (s) No. 1,3,4 MAUNIL G YAJNIK(9346) for the Respondent(s) No. 1,3,4 NOTICE UNSERVED for the Respondent(s) No. 2 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 08/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr. B.S. Soparkar for the petitioner and learned Senior Standing Counsel Mr. Aaditya Bhatt for the respondents. 2. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Aaditya Bhatt waives service of notic