SCA/7905/2024

NEUTRAL CITATION C/SCA/7905/2024 CAV JUDGMENT DATED: 06/02/2026 2026:GUJHC:9226-DB Reserved On : 21/01/2026 Pronounced On : 06/02/2026 IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.7905 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ============================================= Approved for Reporting Yes No ✔ ============================================= SOLVAY SPECIALITIES INDIA PRIVATE LTD. Versus ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INT. TXN. VADODARA & ORS. ============================================= Appearance: MR. SAURABH SOPARKAR, SR. ADV. WITH MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 NOTICE SERVED for the Respondent(s) No. 2,3 ============================================= 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 writ petition, the petitioner has assailed the order dated 31.03.2024 passed by the Assistant Commissioner of Income Tax Circle Int. Txn, Vadodara – respondent No.1 under Sections 20