# SCA/5/2025

Court: Gujarat High Court
Date: 2026-01-20
Citation: 2026:GUJHC:5169-DB
Petitioner: SCA/5/2025
Respondent: Unknown

[Official PDF on Gujarat High Court website](https://gujarathc-casestatus.nic.in/gujarathc/viewNuetralCitation)

## Judgment text (excerpt)

NEUTRAL CITATION C/SCA/5/2025 JUDGMENT DATED: 20/01/2026 2026:GUJHC:5169-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.5 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== GRYPHON CERAMICS PRIVATE LIMITED Versus ASSISTANT COMMISSIONER OF INCOME TAX, ASSESSMENT UNIT & ANR. ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MAUNIL G YAJNIK, SENIOR STANDING COUNSEL for Respondent Nos.1,2 ========================================================== 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. Mr.Maunil Yajnik, learned Senior Standing Counsel, waives service of notice of rule on behalf of the respondents. 2 By way of the present writ petition, the writ petitioner has assailed the Assessment Order issued under Section 143(3) read with Section 260 read with Secti

https://niyam.ai/judgements/high-court/2026/january/sca-5-2025