SCA/8038/2025

NEUTRAL CITATION C/SCA/8038/2025 JUDGMENT DATED: 19/01/2026 2026:GUJHC:5074-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.8038 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== NALINIBEN JAGDISHKUMAR GANDHI Versus INCOME TAX OFFICER, WARD 1, MODASA ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 DEV D PATEL(8264) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 19/01/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) RULE returnable forthwith. Learned Senior Standing Counsel Mr. Dev D. Patel waives service of notice of rule on behalf of the respondent. 1. Since a short issue is involved, with consent of learned advocates for the respective parties, the matter is taken up for final hearing. 2. By way of present writ petition, the petit