SCA/13298/2025

NEUTRAL CITATION C/SCA/13298/2025 JUDGMENT DATED: 13/01/2026 2026:GUJHC:3392-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.13298 of 2025 With R/SPECIAL CIVIL APPLICATION NO.15390 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== DEEPAK CHINUBHAI SHAH Versus DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1)(1), AHMEDABAD ========================================================== Appearance: MR SAURABH SOPARKAR SENIOR ADVOACTE with MR PALAK KSHATRIYA with MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 DEV D PATEL(8264) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 13/01/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. With consent of learned advocates for the respective parties, the matters are taken up for final hearing. Learned Senior Standing Counsel Mr. Dev D. Patel has tendered the affi