# SCA/16693/2024

Court: Gujarat High Court
Date: 2026-06-15
Citation: 2026:GUJHC:35597-DB
Petitioner: SCA/16693/2024
Respondent: Unknown

[Official PDF on Gujarat High Court website](https://gujarathc-casestatus.nic.in/gujarathc/viewNuetralCitation)

## Judgment text (excerpt)

NEUTRAL CITATION C/SCA/16693/2024 JUDGMENT DATED: 15/06/2026 2026:GUJHC:35597-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 16693 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Sd/- ========================================================== Approved for Reporting Yes No ✔ ========================================================== M/S TOUCH COMM TECH PRIVATE LIMITED Versus NATIONAL E-ASSESSMENT CENTRE, DELHI & ANR. ========================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1,2 ========================================================== 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 is seeking quashing and setting aside the order dated 27.07.2022 passed under section 148A(d) of the Income Tax Act, 1961 (for short "the Act") reopening the assessment of the petitioner for the Assessment Year (AY) 2013-14. 

https://niyam.ai/judgements/high-court/2026/june/sca-16693-2024