SCA/985/2026

NEUTRAL CITATION C/SCA/985/2026 JUDGMENT DATED: 08/04/2026 2026:GUJHC:25558-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.985 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================================ Approved for Reporting Yes No Yes ================================================================ TRUPTI AAKASH DESAI Versus INCOME TAX OFFICER WARD 3(3)(5), AHMEDABAD ================================================================ Appearance: MR. TUSHAR HEMANI, SR. ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 ================================================================ CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 08/04/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Rule, returnable forthwith. Learned Senior Standing Counsel Mr. Aaditya Bhatt waives service of notice of rule for respondent. 2. In the present petition, the petitioner has assailed the notice dated 29.03.2025 issued by the respondent under section