SCA/4005/2026

NEUTRAL CITATION C/SCA/4005/2026 JUDGMENT DATED: 30/03/2026 2026:GUJHC:22981-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 4005 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 ✔ ============================================= ADITYA H.PATEL Versus INCOME TAX OFFICER,WARD 3(3)(1), AHMEDABAD ============================================= Appearance: MR TUSHAR HEMANI, SENIOR ADVOCATE WITH MS VAIBHAVI K PARIKH(3238) 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 : 30/03/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. RULE. Learned Senior Standing Counsel Mr.Aaditya D. Bhatt, waives service of notice of Rule on behalf of the respondent–Department. 2. Learned Senior Standing Counsel Mr. Bhatt, has tendered the affidavit-in-reply. The same is ordered to be taken on record. 3. At the outset, learned Senior Advocate Mr.Tushar Hemani,