SCA/6940/2023

NEUTRAL CITATION C/SCA/6940/2023 JUDGMENT DATED: 15/06/2026 2026:GUJHC:35648-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 6940 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ========================================================== Approved for Reporting Yes No √ ========================================================== BHAVNA CHIMANLAL UDERNANI Versus OFFICE OF INCOME TAX OFFICER, WARD 3(3)(1), AHMEDABAD & ANR. ========================================================== Appearance: SENIOR ADVOCATE MR MANISH BHATT with MR VIJAY H PATEL(7361) for the Petitioner(s) No. 1 AADITYA D BHATT(8580) for the Respondent(s) No. 1 RULE SERVED BY DS for the Respondent(s) No. 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. Heard Mr. Manish Bhatt , learned Senior Advocate with learned advocate Mr. Vijay H Patel for the petitioner and learned Senior Standing Counsel Mr. Aaditya D Bhatt for the respondent. 2. This pe