SCA/16615/2025

NEUTRAL CITATION C/SCA/16615/2025 JUDGMENT DATED: 05/01/2026 2026:GUJHC:2765-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16615 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 16817 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 16822 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 16866 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== JAYANTIBHAI KARAMSHIBHAI MANIYA Versus INCOME TAX OFFICER, WARD 1(9), BHAVNAGAR ========================================================== Appearance: MR. TUSHAR HEMANI, SENIOR COUNSEL WITH MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MAUNIL G YAJNIK, SENIOR STANDING COUNSEL for Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 05/01/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1 RULE. Learned Senior Standing Counsels Mr.Maunil Yajnik, Mr.Varun Patel and Mr.Karan