SCA/1087/2025

NEUTRAL CITATION C/SCA/1087/2025 JUDGMENT DATED: 03/02/2026 2026:GUJHC:9362-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1087 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== GUJARAT METAL CAST INDUSTRIAL PRIVATE LIMITED Versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)(1) VADODARA ================================================== Appearance: MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR RUTVIJ R PATEL(10615) for the Respondent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 03/02/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned advocate Ms. Vaibhavi Parikh for the petitioner and learned Senior Standing Counsel Mr. Rutvij Patel for the respondent. 2. Having regard to the controversy arising in this petition which is in narrow compass with the consent of the learned advocates for the respective parti