SCA/16538/2025

NEUTRAL CITATION C/SCA/16538/2025 JUDGMENT DATED: 20/01/2026 2026:GUJHC:5112-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.16538 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== JIGNESH RAMNIKLAL DOSHI Versus DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 RAJKOT ================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 MAUNIL G YAJNIK(9346) for the Respondent(s) No. 1 ================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 20/01/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE. Learned Senior Standing Counsel Mr. Maunil Yajnik waives service of notice of rule on behalf of the respondent – Department. 2. At the outset, learned Senior Standing Counsel Mr. Maunil Yajnik has submitted that the issue raised in the present writ petition is squarely covered by the decision of this Court rendered i