SCA/2212/2023

NEUTRAL CITATION C/SCA/2212/2023 JUDGMENT DATED: 03/03/2026 2026:GUJHC:17599-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2212 of 2023 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ================================================== Approved for Reporting Yes No ✔ ================================================== VARSHABEN DHIRAJKUMAR SHAH Versus THE INCOME TAX OFFICER, WARD 1(2)(1), SURAT ================================================== Appearance: MR YOGESH B SHAH(11695) for the Petitioner(s) No. 1 DS AFF.NOT FILED (R) for the Respondent(s) No. 1 KARAN G SANGHANI(7945) 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. Yogesh B. Shah for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani 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