SCA/6101/2026

NEUTRAL CITATION C/SCA/6101/2026 JUDGMENT DATED: 29/04/2026 2026:GUJHC:29358-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6101 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== DIMPAL HEMANG DESAI Versus INCOME TAX OFFICER , WARD 1(3)(1), SURAT & ORS. ========================================================== Appearance: MR. SAPNESH R SHETH(18147) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1,2,3 ========================================================== 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. Learned Senior Standing Counsel Mr. Karan Sanghani waives service of notice of rule on behalf of the respondents. 2. Having heard learned Counsels for the parties and perused the record, pertinent is to note that the captioned writ petition is arising out of the proceedings initiated by the I