SCA/4153/2026

NEUTRAL CITATION C/SCA/4153/2026 JUDGMENT DATED: 29/04/2026 2026:GUJHC:28899-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4153 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 ✔ ============================================= SHARDABEN HASHMUKHBHAI PATEL Versus INCOME TAX OFFICE WARD 1 , MORBI ============================================= Appearance: MR DARSHAN B GANDHI(9771) for the Petitioner(s) No. 1 MR JIMI S PATEL(10578) for the Petitioner(s) No. 1 MAUNIL G YAJNIK(9346) for the Respondent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 29/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE returnable forthwith. Learned Senior Standing Counsel Mr.Maunil G. Yajnik, waives service of notice of Rule on behalf of the respondent. 2. By way of the present petition, the petitioner seeks to challenge the impugned jurisdictional notice dated 31.03.2025 issued under Section 148 of the Income