TAXAP/378/1999

Judgment text excerpt

NEUTRAL CITATION C/TAXAP/378/1999 JUDGMENT DATED: 17/06/2026 2026:GUJHC:38162-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 378 of 1999 With R/TAX APPEAL NO. 558 of 1999 With R/TAX APPEAL NO. 559 of 1999 With R/INCOME TAX REFERENCE NO. 1 of 2000 With R/TAX APPEAL NO. 469 of 2000 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ========================================================== Approved for Reporting Yes No ========================================================== HARSIDDH SPECIFIC FAMILY TRUST Versus ASSTT. C.I.T. ========================================================== Appearance: MR B S SOPARKAR(6851) for the Appellant(s) No. 1 MR DEV D PATEL, SR.STANDING COUNSEL (8264) for the Opponent(s) No. 1 in Tax Appeal No.378 of 1999 and Income Tax Reference No.1 of 2000 MR AADITYA BHATT, SR.STANDING COUNSEL for Respondents in Tax Appeal Nos.558 of 1999, 559 of 1999 and 469 of 2000. ========================================================== CORAM:HONOURABLE MR. JUSTICE BHARGAV D. KARIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 17/06/2026 Page 1 of 30 Uploaded by () on Downloaded on : Tue Jun 30 21:33:52 IST 2026 NEUTRAL CITATION C/TAXAP/378/1999 JUDGMENT DATED: 17/06/2026 2026:GUJHC:38162-DB COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA) 1. Heard learned advocate Mr.B.S.Soparkar for the appellants in the aforesaid Tax Appeals and learned Senior Standing Counsel Mr.Dev Patel in Tax Appeal No.378 of 1999 and Income Tax Reference No.1 of 2000 and learned Senior Standing Counsel Mr.Aaditya Bhatt for the respondents in Tax Appeal Nos.558 of 1999, 559 of 1999 and 469 of 2000. 2. These appeals are pending in view of the order dated 21.8.2025 passed by the Honourable Sup