SCA/4/2026

NEUTRAL CITATION C/SCA/4/2026 JUDGMENT DATED: 20/01/2026 2026:GUJHC:5367-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== BATUKBHAI PREMJIBHAI KALATHIYA Versus INCOME TAX OFFICER ,WARD 3(2)(1) 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 Civil A