SCA/7854/2024

NEUTRAL CITATION C/SCA/7854/2024 JUDGMENT DATED: 09/06/2026 2026:GUJHC:35241-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO.7854 of 2024 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MS. JUSTICE VAIBHAVI D. NANAVATI ============================================================== Approved for Reporting Yes No  ============================================================== AMMANN INDIA PRIVATE LIMITED Versus ASSISTANT COMMISSIONER OF INCOME TAX ============================================================== Appearance: MR DHINAL A SHAH(12077) for the Petitioner(s) No. 1 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 : 09/06/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. With consent the matter is taken up for final hearing. 2. In the present writ petition, the petitioner has assailed the notice and the order dated 26.03.2024 issued by the Revenue passed under Section 148A(d) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). BRIEF