SCA/4441/2026

NEUTRAL CITATION C/SCA/4441/2026 JUDGMENT DATED: 07/04/2026 2026:GUJHC:24385-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4441 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 ✔ ========================================================== TRUPTI VIJAY TRIVEDI Versus INCOME TAX OFFICER WARD 4(1)(1) ========================================================== Appearance: MR S N SOPARKAR, SENIOR ADVOCATE WITH MR B S SOPARKAR (6851) for the Petitioner(s) No. 1 MR AADITYA D BHATT(8580) 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. Heard learned Senior Advocate Mr.S.N. Soparkar with learned advocate Mr.B.S.Soparkar for the petitioner and learned Senior Standing Counsel Mr.Aaditya Bhatt for the respondent. 2. Having regard to the controversy arising in the petition which is in narrow compass, with th