SCA/15105/2025

Judgment text excerpt

NEUTRAL CITATION C/SCA/15105/2025 JUDGMENT DATED: 15/06/2026 2026:GUJHC:37575-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 15105 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI =================================================== Approved for Reporting Yes No ✔ =================================================== BIPINKUMAR GIRDHARLAL PAREKH Versus OFFICE OF THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 4(1)(1), AHMEDABAD =================================================== Appearance: MR. JAIMIN R DAVE, MS. MANVI A. DAMLE with MR. YASH B. SIKKA for the Petitioner(s) No. 1 MS HIRVA R DAVE(10742) for the Petitioner(s) No. 1 MR. 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 : 15/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. In the present writ-petition, the petitioner -assessee is assailing the order dated 19.05.2025 passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 (for short ‘the Page 1 of 12 Uploaded by () on Downloaded on : Tue Jun 30 23:25:34 IST 2026 NEUTRAL CITATION C/SCA/15105/2025 JUDGMENT DATED: 15/06/2026 2026:GUJHC:37575-DB Act’), disposing of the objections raised by the petitioner. The consequential notice dated 23.05.2025 which was issued under Section 148 of the Act for the Assessment Year (for short A.Y.) 2021-22 is also challenged. 2. The brief facts are as below: 2.1. The petitioner is engaged in the business of transportation and has a business relationship with M/s. DCW Ltd., wherein, it hires trucks and offers it for transportation against freight amount