TAXAP/20/2026

NEUTRAL CITATION C/TAXAP/20/2026 JUDGMENT DATED: 21/01/2026 2026:GUJHC:4655-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 20 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ✔ ========================================================== BALDEVBHAI F PATEL BY LHS SANJAY B PATEL Versus THE INCOME TAX OFFICER, WARD 2(1)(1), AHMEDABAD ========================================================== Appearance: MS VAIBHAVI K PARIKH(3238) for the Appellant(s) No. 1 DEV D PATEL(8264) for the Opponent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 21/01/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Ms. Vaibhavi Parikh, learned advocate for the appellant has tendered draft amendment. The same is allowed in terms of draft. To be carried out forthwith. 2. Admit. Mr. Dev Patel, learned Senior Standing Counsel waives service of notice of admission. 3. The following substantial question of law arise in the