SCA/6600/2026

NEUTRAL CITATION C/SCA/6600/2026 JUDGMENT DATED: 06/07/2026 2026:GUJHC:41098-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6600 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/- ============================================= Approved for Reporting Yes No  ============================================= VINOD PARSOTAM RABARA Versus INCOME TAX OFFIER WARD 3(1)(1), RAJKOT & ANR. ============================================= Appearance: MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR AADITYA BHATT, FOR MR MAUNIL G YAJNIK(9346) for the Respondent(s) No. 1,2 ============================================= 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) 1. RULE returnable forthwith. Learned Senior Standing Counsel Mr. Aaditya D. Bhatt waives service of notice of rule on behalf of the respondent. 2. Since a short issue is involved, with consent of learned advocates for the respective parties, the matter is taken up for final hearing. 3. By way of present writ