SCA/7664/2022

NEUTRAL CITATION C/SCA/7664/2022 CAV JUDGMENT DATED: 19/02/2026 2026:GUJHC:13392-DB Reserved On : 12/02/2026 Pronounced On : 19/02/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.7664 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ============================================= Approved for Reporting Yes No ✔ ============================================= LAXMI INFRA DEVELOPERS LIMITED Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), SURAT ============================================= Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR KARAN G SANGHANI(7945) for the Respondent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI CAV JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. By way of the present petition under Article 226 of the Constitution of India, the petitioner challenges the notice issued by the respondent under Section 148A(b) of the Income Tax Act, 1961 (for short, “the Act”) dated 24.03.2022, proposing to issue a notice under Section 148 of the Act