SCA/16029/2025

Judgment text excerpt

NEUTRAL CITATION C/SCA/16029/2025 JUDGMENT DATED: 09/06/2026 2026:GUJHC:35727-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.16029 of 2025 With R/SPECIAL CIVIL APPLICATION NO.16087 of 2025 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ============================================================== Approved for Reporting Yes No  ============================================================== VASUNDHARA BUILDERS AND DEVELOPERS Versus THE PRINCIPAL COMMISSIONER OF INCOME TAX & ANR. ============================================================== Appearance: MR TUSHAR HEMANI, SENIOR ADVOCATE with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 KARAN G SANGHANI(7945) for the Respondent(s) No. 1,2 ============================================================== 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. With consent, the matter is taken up for final hearing and final disposal. 2. With consent, Special Civil Application No. 16029 of 2025 is taken as lead matter. 3. The petitioner by way of the present writ petition challenges the action of the respondent in rejecting the declaration filed by the petitioner under the Direct Tax Vivad se Vishwas Scheme, 2024, (hereinafter referred to as “the Scheme”) for the Assessment Year (for short, “AY”) 2015-16 on 16.05.2025. Page 1 of 9 Uploaded by () on Downloaded on : Tue Jun 30 23:44:29 IST 2026 NEUTRAL CITATION C/SCA/16029/2025 JUDGMENT DATED: 09/06/2026 2026:GUJHC:35727-DB BRIEF FACTS: 3.1. Prior to the rejection of the declaration filed by the petitioner availing the benefit under the scheme, it appears that