SCA/14096/2025

NEUTRAL CITATION C/SCA/14096/2025 JUDGMENT DATED: 09/06/2026 2026:GUJHC:35261-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 14096 of 2025 With R/SPECIAL CIVIL APPLICATION NO. 14057 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ============================================= Approved for Reporting Yes No ✔ ============================================= O3 DEVELOPERS PVT. LTD. Versus INCOME TAX OFFICER, WARD 3(1)(1), AHMEDABAD ============================================= Appearance: MR TUSHAR HEMANI, SENIOR ADVOCATE with MS VAIBHAVI K PARIKH(3238) 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 : 09/06/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned Senior Advocate Mr.Tushar Hemani with learned advocate Ms.Vaibhavi K. Parikh for the petitioner and learned Senior Standing Counsel Mr.Aaditya D. Bhatt for the respondent. 2. RULE returnable forthwith. Learned Senior Standing Couns