SCA/1060/2026

NEUTRAL CITATION C/SCA/1060/2026 JUDGMENT DATED: 04/05/2026 2026:GUJHC:30360-DB IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/SPECIAL CIVIL APPLICATION NO. 1060 of 2026 FOR APPROVAL AND SIGNATURE: HONOURABLE MR. JUSTICE A.S. SUPEHIA Sd/- and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Sd/- ========================================================== Approved for Reporting Yes No ✔ ========================================================== BHARAT CHANDRAKANT TRIVEDI (L/H OF CHANDRAKANT SHIVRAM TRIVEDI) Versus INCOME TAX OFFICER,WARD 3(3)(1) ========================================================== Appearance: MR HARDIK V VORA(7123) for the Petitioner(s) No. 1 MR AADITYA D BHATT(8580) for the Respondent(s) No. 1 ========================================================== CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE MAULIK J.SHELAT Date : 04/05/2026 ORAL JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA) 1. With consent of the learned advocates for the respective parties, the matter is taken up for final hearing. 2. RULE. Learned Senior Standing Counsel Mr.Bhatt waives service of notice of rule on behalf of the respondent. BRIEF FACTS : 3. The Petitioner is a son and