SCA/18013/2025

NEUTRAL CITATION C/SCA/18013/2025 JUDGMENT DATED: 20/01/2026 2026:GUJHC:5369-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 18013 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== RAVINDRA MOTIBHAI PRAJAPATI Versus INCOME TAX OFFICER, WARD 2(3)(4) SURAT ================================================== Appearance: MR. HARDIK V VORA(7123) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) 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. Karan Sanghani waives service of notice of rule on behalf of the respondent – Department. 2. At the outset, learned Senior Standing Counsel Mr. Karan Sanghani has submitted that the issue raised in the present writ petition is squarely covered by the decision of this Court rendered in Special Ci