SCA/21134/2019

NEUTRAL CITATION C/SCA/21134/2019 JUDGMENT DATED: 06/07/2026 2026:GUJHC:41364-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 21134 of 2019 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/- ========================================================== Approved for Reporting Yes No √ ========================================================== DATTA PROJECTS PRIVATE LIMITED Versus THE ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE,VAPI ========================================================== Appearance: MR B S SOPARKAR(6851) for the Petitioner(s) No. 1 MR RUTVIJ R PATEL(10615) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 06/07/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) Rule. Learned Senior Standing Counsel Mr.Patel waives service of notice of rule for and on behalf of the respondent. 1. By way of the present petition, the petitioner has prayed for quashing and setting aside the notice dated 30.03.2019 issued under Section 148 o