SCA/9447/2023

NEUTRAL CITATION C/SCA/9447/2023 JUDGMENT DATED: 23/02/2026 2026:GUJHC:14761-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9447 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== MANOJBHAI BHUPATBHAI VADODARIA Versus ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2(4), AHMEDABAD ================================================== Appearance: MR B S SOPARKAR(6851) 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 : 23/02/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE. Learned Senior Standing Counsel Mr. Varun Patel waives service of notice of rule on behalf of the respondent – Department. Since a pure question of law is raised in the writ petition, the same was heard extensively and is finally decided today by this present judgment and order. 2. The brief facts givi