SCA/2065/2023

NEUTRAL CITATION C/SCA/2065/2023 JUDGMENT DATED: 03/03/2026 2026:GUJHC:17604-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2065 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== NIRMAN MULTIARTS PVT. LTD. Versus INCOME TAX OFFICER, WARD 3(1)(1) OR HIS SUCCESSOR ================================================== Appearance: MR SN DIVATIA(1378) 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 MR. JUSTICE PRANAV TRIVEDI Date : 03/03/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned advocate Mr. S.N. Divatia for the petitioner and learned Senior Standing Counsel Mr. Aaditya Bhatt for the respondent. 2. The petitioner has challenged notices issued under section 148 of the Income Tax Act, 1961 (for short “the Act”) for the Assessment Year 2015-2016 under the old regime by placing reliance on the pro