SCA/4423/2026

NEUTRAL CITATION C/SCA/4423/2026 JUDGMENT DATED: 07/04/2026 2026:GUJHC:24904-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4423 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== SURESH CHHAGANBHAI BUNDHELIYA Versus INCOME TAX OFFICER ,WARD 3(3)(1) ========================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 07/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule on behalf of the respondent – Department. 2. At the outset, learned Senior Standing Counsel Mr. Karan Sanghani has submitted that the issue raised in the present writ petition is squarely covered by the decision of this C