SCA/9985/2022

NEUTRAL CITATION C/SCA/9985/2022 JUDGMENT DATED: 03/02/2026 2026:GUJHC:8725-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 9985 of 2022 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== JASHBHAI D PATEL Versus DY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 1(3) ========================================================== Appearance: MR KETAN H SHAH(2705) for the Petitioner(s) No. 1 MR. AMAN K SHAH(9992) 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 : 03/02/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1 Learned Senior Standing Counsel Varun K. Patel waive 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 ju