SCA/5655/2026

NEUTRAL CITATION C/SCA/5655/2026 JUDGMENT DATED: 28/04/2026 2026:GUJHC:28978-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 5655 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================= Approved for Reporting No Yes ✔ ================================================== UDEET ALOK SHAH Versus ASSISTANT COMMISSIONER OF INCOME TAX ASSESSMENT UNIT & ANR. ================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MAUNIL G YAJNIK(9346) for the Respondent(s) No. 1,2 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 28/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard Mr. B.S. Soparkar, learned advocate appearing for the petitioner and learned Senior Standing Counsel Mr. Maunil Yajnik for the respondents. 2. Rule returnable forthwith. Mr. Maulin Yajnik, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondents. 3. Having regard to the controversy inv