SCA/1102/2026

NEUTRAL CITATION C/SCA/1102/2026 JUDGMENT DATED: 23/02/2026 2026:GUJHC:14571-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1102 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ============================================= Approved for Reporting Yes No ✔ ============================================= MAHESH DHARAMSHI PRAJAPATI Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(2), AHMEDABAD ============================================= Appearance: MR TUSHAR HEMANI, SENIOR ADVOCATE with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 23/02/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned Senior Advocate Mr.Tushar Hemani appearing with learned Advocate Ms. Vaibhavi K. Parikh for the petitioner and learned Senior Standing Counsel Mr.Varun K. Patel for the respondent. 2. Having regard to the controversy involved, with the consent of the learned advocates