SCA/9868/2023

NEUTRAL CITATION C/SCA/9868/2023 JUDGMENT DATED: 02/02/2026 2026:GUJHC:8102-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9868 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== PRAKASH MISRIMAL SANGHVI Versus DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 1(1) , 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 : 02/02/2026 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.