SCA/6488/2023

NEUTRAL CITATION C/SCA/6488/2023 JUDGMENT DATED: 06/01/2026 2026:GUJHC:708-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6488 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No √ ========================================================== MEVAL VIPUL MANIAR Versus NATIONAL E-ASSESSMENT CENTRE, GOVT. OF INDIA & ANR. ========================================================== Appearance: DARSHAN R PATEL(8486) for the Petitioner(s) No. 1 DEV D PATEL, SENIOR STANDING COUNSEL for the Respondent(s) No. 2 NOTICE UNSERVED 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 A.S. SUPEHIA) 1 Rule returnable forthwith. Learned Senior Standing Counsel Mr.Dev Patel, waives service of notice of rule on behalf of the respondent. 2 The present writ petition is filed assailing the Assessment Order dated 21.03.2023 passed under Section 147 read