SCA/7673/2026

NEUTRAL CITATION C/SCA/7673/2026 JUDGMENT DATED: 12/06/2026 2026:GUJHC:37571-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.7673 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI =================================================== Approved for Reporting Yes No ✔ =================================================== BIPINKUMAR DAHYABHAI PATEL Versus OFFICE OF THE INCOME TAX OFFICER WARD 1, VAPI =================================================== Appearance: MR. JAIMIN R DAVE(7022) for the Petitioner(s) No. 1 MS. HIRVA R DAVE(10742) for the Petitioner(s) No. 1 MS. MANVI A DAMLE(10805) for the Petitioner(s) No. 1 MR.RUTVIJ R PATEL(10615) for the Respondent(s) No. 1 =================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI Date : 12/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE. Learned Senior Standing Counsel Mr. Rutvij R. Patel waives service of notice of Rule on behalf of the respondent. Uploaded by () on Downloaded on : Tue Jun 30 22:18:24 IST 2026 NEUTRAL CITATION C/SCA/7673/