# SCA/4453/2020

Court: Gujarat High Court
Date: 2026-02-02
Citation: 2026:GUJHC:11175-DB
Petitioner: SCA/4453/2020
Respondent: Unknown

[Official PDF on Gujarat High Court website](https://gujarathc-casestatus.nic.in/gujarathc/viewNuetralCitation)

## Judgment text (excerpt)

NEUTRAL CITATION C/SCA/4453/2020 JUDGMENT DATED: 02/02/2026 2026:GUJHC:11175-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4453 of 2020 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== ZYDUS INFRASTRUCTURE PRIVATE LIMITED, JYOTINDRA BHOGILAL GOR (DIRECTOR) Versus DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(2) ========================================================== Appearance: MR. R.K.PATEL, SENIOR ADVOCATE FOR DARSHAN R PATEL(8486) for the Petitioner(s) No. 1 MS. MAITHILI MEHTA, SENIOR STANDING COUNSEL for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 02/02/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1 Heard learned advocate Mr.R.K.Patel, learned Senior Counsel appearing with learned advocate Mr.Darshan Patel for the petitioner and learned Senior Standing Counsel Uploaded by () on Downloaded on : 

https://niyam.ai/judgements/high-court/2026/february/sca-4453-2020