SCA/6755/2022

NEUTRAL CITATION C/SCA/6755/2022 JUDGMENT DATED: 06/04/2026 2026:GUJHC:24526-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6755 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ============================================= Approved for Reporting Yes No ✔ ============================================= PRINCIPAL COMMISSIONER OF INCOME TAX 1, SURAT Versus M/S TAHA WIRES PVT. LTD. ============================================= Appearance: KARAN G SANGHANI(7945) for the Petitioner(s) No. 1 MR B S SOPARKAR(6851) for the Respondent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 06/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. The present petition has been filed assailing the order dated 10.02.2021 passed by the Income Tax Appellate Tribunal, Surat Bench, Surat (for short, “the Tribunal”) in MA No.24/SRT/2020 (arising out of IT(SS)A No. 226/AHD/2021), whereby the miscellaneous application filed under Section 254(2) of the Income Tax Act, 1961 (for short, “the Act”) by