SCA/9109/2022

NEUTRAL CITATION C/SCA/9109/2022 JUDGMENT DATED: 02/02/2026 2026:GUJHC:8543-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9109 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== POPULAR DEVELOPERS Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3), AHMEDABAD ========================================================== Appearance: MS SHRUNJAL T SHAH(10617) 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 : 02/02/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present writ petition, the petitioner has prayed for quashing and setting aside the notice dated 11.03.2022 issued under Section 153A of the Income-tax Act, 1961 (for short “the Act”) by the respondent – Department seeking to reopen the income-tax assessment of the petitioner f