SCA/2318/2024

NEUTRAL CITATION C/SCA/2318/2024 JUDGMENT DATED: 06/01/2026 2026:GUJHC:1832-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2318 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== SURESH P BHADANI (HUF) Versus THE INCOME TAX OFFICER WARD 2(1), BHARUCH ========================================================== Appearance: JAIMIN A GANDHI(8065) for the Petitioner(s) No. 1 MR RUTVIJ R PATEL(10615) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 06/01/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE PRANAV TRIVEDI) 1. Heard learned advocate Mr. Jaimin Gandhi for the petitioner and learned Senior Standing Counsel Mr. Rutvij Patel for the respondent. 2. Having regard to the controversy arising in this petition, which is in a narrow compass, with the consent of the learned advocates for the respective parties, the same is t