SCA/2403/2026

NEUTRAL CITATION C/SCA/2403/2026 JUDGMENT DATED: 09/03/2026 2026:GUJHC:18117-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 2403 of 2026 With R/SPECIAL CIVIL APPLICATION NO. 2428 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA sd/- and HONOURABLE MR. JUSTICE PRANAV TRIVEDI sd/- ========================================================== Approved for Reporting Yes No √ ========================================================== DILIPBHAI PRABHUDAS PATEL Versus DEPUTY COMMISSIONER OF INCOME TAX ========================================================== Appearance: MR TUSHAR HEMANI SENIOR COUNSEL with MS VAIBHAVI K PARIKH(3238) for the Petitioner(s) No. 1 MR.VARUN K.PATEL(3802) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 09/03/2026 COMMON ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. Heard learned Senior Advocate Mr. Tushar Hemani appearing with Learned Advocate Ms. Vaibhavi K. Parikh for the petitioners and learned Senior Standing Counsel Mr. Varun K. Patel for the respondent. 2. Having