SCA/2498/2026

NEUTRAL CITATION C/SCA/2498/2026 JUDGMENT DATED: 26/02/2026 2026:GUJHC:16450-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2498 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== JAINI TRADELINK PVT. LTD. Versus INCOME TAX OFFICER,WARD 2(1) (1),AHMEDABAD ================================================== Appearance: MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 DEV D PATEL(8264) for the Respondent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 26/02/2026 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. Rule returnable forthwith. Learned Senior Standing Counsel Mr. Varun Patel waives service of notice of rule on behalf of the respondent. Ha