SCA/13103/2021

NEUTRAL CITATION C/SCA/13103/2021 JUDGMENT DATED: 13/07/2026 2026:GUJHC:44295-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 13103 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13107 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13109 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13113 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13114 of 2021 With R/SPECIAL CIVIL APPLICATION NO. 13117 of 2021 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/- ============================================= Approved for Reporting Yes No ✔ ============================================= NISHIT PRABHATBHAI DESAI Versus ASST. REGISTRAR/PRESIDENT, INCOME TAX APPELLATE TRIBUNAL & ANR. ============================================= Appearance: DARSHAN R PATEL(8486) for the Petitioner(s) No. 1 MR.VARUN K.PATEL AND MR MAUNIL YAJNIK for the Respondent - DEPARTMENT NOTICE SERVED BY DS for the Respondent(s) No. 1 ============================================= CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 13/07/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S