SCA/6548/2025

NEUTRAL CITATION C/SCA/6548/2025 JUDGMENT DATED: 12/01/2026 2026:GUJHC:3772-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6548 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================= Approved for Reporting Yes No ✔ ================================================== SURESHCHANDRA AMRUTLAL PATEL Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2, 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 : 12/01/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr.Hardik Vora for the petitioner and learned Senior Standing Counsel Mr.Karan Sanghani for the respondent. 2. Rule returnable forthwith. Learned Senior Standing Counsel Mr.Karan Sanghani waives service of notice of rule on behalf of the respondent. Since a short issue is involved in the prese