SCA/18016/2025

NEUTRAL CITATION C/SCA/18016/2025 JUDGMENT DATED: 22/01/2026 2026:GUJHC:5548-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.18016 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Sd/- ============================================= Approved for Reporting Yes No ✔ ============================================= RAJENDRA MAHENDRAKUMAR VADODARIA Versus ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1)(1), AHMEDABAD ============================================= Appearance: MS VAIBHAVI K PARIKH(3238) 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 : 22/01/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Affidavit-in-reply tendered by the learned Senior Standing Counsel, Mr.Yajnik, is ordered to be taken on record. 2. RULE. Learned Senior Standing Counsel Mr.Yajnik waives service of notice of Rule on behalf of the respondent. Since a short issue is involved, the writ petition is taken up for final hearing and is dis