SCA/16769/2019

NEUTRAL CITATION C/SCA/16769/2019 JUDGMENT DATED: 14/07/2026 2026:GUJHC:44445-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16769 of 2019 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ========================================================== Approved for Reporting Yes No √ ========================================================== ECI TECHNOLOGY PRIVATE LIMITED Versus THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE GANDHINAGAR ========================================================== Appearance: MR KUSHAL FOFARIA with MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 14/07/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. By way of present writ petition, the petitioner has assailed the Notice dated 28.03.2019 issued by the respondent under Section 148 of the Income Tax Act, 1961 (for short ‘the Act’) for reopening the assessment for Assessment Year (A.Y) 2012-2013. F