SCA/4948/2026

NEUTRAL CITATION C/SCA/4948/2026 JUDGMENT DATED: 09/04/2026 2026:GUJHC:25094-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4948 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== DHRUV VIJAYKUMAR TRIVEDI Versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 3(1)(1), AHMEDABAD ========================================================== Appearance: MR B S SOPARKAR, WITH MR. MANYA ANJARIA, ADVOCATE for the Petitioner(s) No. 1 AADITYA D BHATT, SENIOR STANDING COUNSEL for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 09/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr. B.S. Soparkar with learned advocate Mr.Manya Anjaria for the petitioner and learned Senior Standing Counsel Mr. Aaditya Bhatt for the respondent. Learned advocate Mr.Anjaria has tendered the copy of the judgement dated